The town of Bankrupticut, Ri has the following balances at June 30, 2020 in their General Fund: Instructions are below. Government Dr. Cr. Wide Tax Revenue $800,000 Get Out of Jail Free Revenue 50,000 License & Bribery Revenue 320,000 $1,170,000 Expenditures for Schools Expenditures for Services Encumbrances for Services Expenditures for Other $465,000 325,000 200,000 200,000 $1,190,000 Change in Fund Balance Fund Bal July 1, 2019 Fund Bal June 30, 2020 ($20,000) 270,000 $250,000 Cash Taxes Receivable Estate Receivable $100,000 105,000 480,000 $685,000 Vouchers Payable Deferred Tax Revenue to 2021 Reserve for Encumbrances, 2021 Fund Balance $160,000 75,000 200,000 250,000 $685,000 a. C. Deferred Tax Revenue at the beginning of the year of $40,000 was collected early in fiscal 2020 and charged to Tax Revenue. b. Property, plant and equipment with a cost of $3,500,000 at the beginning of the year is not included on this statement. Accumulated depreciation associated with these items at July 1, 2019 was $1,000,000. $250,000 of Expenditures for Schools was for snow equipment. d. Depreciation for the current year for school equipment is $200,000 and requires a separate expense. e. Unrecorded liabilities for pensions at the beginning of the year was $200,000 and at the end of the year was $360,000. This is a general or other expense. Bonds Payable at June 30, 2019 are $850,000, and $50,000 of Expenditures for Other this year is for interest paid which should be a separate expene. Another $25,000 of interest needs to be accrued at year end. Bonds paid during the current year were $100,000 and are included in Expenditures for Other. f. Prepare on the worksheet above adjustments showing the conversion for government wide statements and the government-wide balances. Not everything has been mentioned in 'a through f