The following schedule of capital assets was prepared for Capital City. Beginning Government Activities Balance Additions Retirements Ending Balance Total Capital Assets (gross) $493,000 100,000 (76,000) $517,000 Less: Accumulated Depreciation Net Capital Assets $292,000 (201,000) (32,000) 68,000 (53,000) 23,000 (210,000) $307,000 All capital acquisitions were made in a capital projects fund (and paid for with cash). An asset was sold by the general fund for $61,000 cash. Determine how the above information will be reflected on each of the following statements for the year 2025. 1. The governmental funds' statement of revenue, expenditures, and changes in fund balances. List the governmental fund and then list the dollar amount within the appropriate heading on the statement (such a Revenues cash Expenditures Capital Assets Other Financing Sources (Uses) Revenue from Asset Sale Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balance For the year ended December 31, 2025 General Fund Capital Projects 61000 Fund 0 Debt Total Service Fund Governmental Funds 53000 53000 0 Special Items Fund Balance 2. The government-wide statement of net position. Government-wide Statement of Net Position December 31, 2025 Capital Assets fund balance Net Capital Position 3. The government-wide statement of activities. Government-wide Statement of Activities For the Year Ended December 31, 2025 Unrestricted Net Position 353000 68000 53000 368000 307000 61000 368000 61000 61000