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:

During the year, expenditures for capital outlays amounted to $$7,510,000.$ Of that amount, $$4,806,400$ was for buildings; the

remainder was for improvements other than bulldings.

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 IIves 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 $$601,000.$ The land originally cost $$506,000.$

At the beginning of the year, general obligation bonds were outstanding in the amount of $$4,011,000.$ Unamortized bond

premium amounted to $$28,000.$

During the year, debt service expenditures for the year amounted to: Interest, $$902,000$; principal, $$640,600.$ For purposes

of government$-$wide statements, $$2,800$ 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 $$2,644,400,$ 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 Requlred" In the first account fleld. Round your answers to the nearest whole

dollar.$)$