The City of Oakdale maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide financial statements. Required: You are to prepare, in journal form, worksheet adjustments for each of the following situations. A. General fixed assets, as of the beginning of the year, which had not been recorded, were as follows: Land Buildings Improvements other than buildings Equipment Accumulated depreciation, capital assets $ 50,000,000 420,000,000 190,000,000 115,000,000 192,500,000 B. During the year, expenditures for capital outlays amounted to $14,100,000. Of that amount, $11,780,000 was for buildings: $1,930,000 was for improvements other than buildings, $10,100 was interest on bond anticipation notes and the remainder was for land. C. The capital outlay expenditures outlined in (B) were placed into service late in the year (no depreciation until 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, 50 years; improvements other than buildings, 20 years; equipment, 10 years. D. Equipment with a cost of $340,000 and accumulated depreciation af the time of sale of $285,000 was sold for $85,000.