The following information regarding capital assets and outstanding bonds payable is derived from the June 30, 2020 financial statements prepared by the city of Hartford, Connecticut:

• Capital assets: At the beginning of the fiscal year the city had capital assets of $2.213 billion; accumulated depreciation against those assets was $740 million. Capital outlays during the year were $83 million.

• Depreciation on the capital assets on hand at the beginning of the year and acquired during the year was $41 million.

• Bonds payable: Outstanding bonds payable at the beginning of the fiscal year totaled $614 million. New long term debt issued during the year totaled $247 million and bond redemptions were $113 million, so bonds payable at June 30, 2020 were $748 million.

Required:

Prepare worksheet journal entries needed to convert the information reported in the governmental fund financial statements for fiscal year 2020 to government-wide statements.