The City of Southern Hills 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 $$14,250,000$

Buildings $225,000,000$

Improvements other than buildings $53,500,000$

Equipment $35,300,000$

Accumulated depreciation, capital assets $65,000,000$

B$.$ During the year, expenditures for capital outlays amounted to $$5,250,000.$ Of that amount, $$4,750,000$ was for buildings; $$200,000$ was for improvements other than buildings, and the remainder was for land.

C$.$ The capital outlay expenditures outlined in $(2)$ were completed at the end of 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 $$22,000$ and accumulated depreciation at the time of sale of $$7,000$ was sold for $$16,500.$