The City of Glendale maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide financial statements.

Net general fixed assets, as of the beginning of the year were $932,000

During the year, expenditures for capital outlays amounted to $14,250.

During the year, depreciation on capital outlays amounted to $37,500.

1. Prepare, in journal form, the worksheet adjustments.