The City of Grinders Switch maintains its books in a manner that facilitates the preparation of fund accounting statements and uses worksheet adjustments to prepare government$-$wide statements.

General fixed assets as of the beginning of the year, which had not been recorded, were as follows:

Land $ $7,554,000$

Buildings $33,355,000$

Improvements Other Than Buildings $14,820,000$

Equipment $11,690,000$

Accumulated Depreciation, Capital Assets $25,800,000$

During the year, expenditures for capital outlays amounted to $$7,500,000.$ Of that amount, $$4,800,000$ was for buildings; the remainder was for improvements other than buildings.

The capital outlay expenditures outlined in $(2)$ were completed at the end of the year $($and will begin to be depreciated next year$).$ For purposes of financial statement presentation, all capital assets are depreciated using the straight$-$line method, with no estimated salvage value. Estimated lives are as follows: buildings, $40$ years; improvements other than buildings, $20$ years; and equipment, $10$ years.

In the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land in the amount of $$600,000.$ The land originally cost $$505,000.$

At the beginning of the year, general obligation bonds were outstanding in the amount of $$4,000,000.$ Unamortized bond premium amounted to $$16,000.$

During the year, debt service expenditures for the year amounted to: interest, $$580,000$; principal, $$412,000.$ For purposes of government$-$wide statements, $$1,600$ of the bond premium should be amortized. No adjustment is necessary for interest accrual.

At year$-$end, additional general obligation bonds were issued in the amount of $$6,000,000,$ at par.

Prepare the journal entries for the worksheet adjustments for each of the above situations. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$ these are the account type No Journal Entry Required

Accumulated Depreciation$$Buildings

Accumulated Depreciation$$Equipment

Accumulated Depreciation$$Improvements Other than Buildings

Accumulated Depreciation, Capital Assets

Bonds Payable

Buildings

Depreciation Expense

Equipment

Expenditures$$Capital Outlay

Expenditures$$Principal

Improvements Other Than Buildings

Interest Expense

Land

Net Position

Other Financing Sources$$Proceeds of Bonds

Premium on Bonds Payable

Special Item$$Gain on Sale of Land

Special Item$$Proceeds from Sale of Land