There are similar questions to this on Coursehero but my example does not use the same accounts.

a.Prior to preparing financial statements at the end of FY 2020, it is necessary to record depreciation expense for the year for governmental activities at the government-wide level.

Based on general capital assets assigned to specific functions, depreciation expense related to equipment and infrastructure is allocated to functions as shown below:

EquipmentInfrastructureBuildings

General Government$54,920$45,336

Public Safety187,84066,115

Public Works125,596$98,62049,114

Culture and Recreation72,244 28,335

Totals$440,600$98,620$188,900

Required: [Para. 9-a] Record depreciation expense for the year 2020 in the governmental activities general journal at the government-wide level. Verify accuracy of the adjusting entries and post to the general ledger by clicking [Post entries].

b.Closing Entries. Although closing entries were made in each fund in Chapters 4 through 6 of this cumulative problem, they have not yet been recorded at the government-wide level.

The accounts to choose from are as follows:

Cash

Allowance for Uncollectible Interest and Penalties

Due from Federal Government

Due from State Government

Accrued Sales Taxes Receivable

Interest Receivable on Investments

Internal Receivables from Business- Activities

Investments Land

Improvements other than Buildings

Accumulated Depreciation-Improvements other than Buildings

Infrastructure

Accumulated Depreciation-Infrastructure

Buildings

Accumulated Depreciation-Buildings

Equipment

Accumulated Depreciation-Equipment

Construction in Progress

Deferred Outflows of Resources

Vouchers Payable

Tax Anticipation Notes Payable

Due to Federal Government

Due to State Government

Accrued Interest Payable on Long-Term Debt

Judgments Payable

Internal Payables to Business-Activities

Current Portion of Long-Term Debt

Deferred Inflows of Resources

Net Position-Net Investment in Capital Assets

Net Position-Restricted for General Government

Net Position-Restricted for Public Safety

Net Position-Restricted for Public Works

Net Position-Restricted for Health and Welfare

Net Position-Restricted for Culture and Recreation

Net Position-Restricted for Capital Projects

Net Position-Restricted for Debt Service

Net Position-Unrestricted

Program Revenues-General Government-Charges for Services

Program Revenues-General Government-Operating Grants and Contributions

Program Revenues-General Government-Capital Grants and Contributions

Program Revenues-Public Safety-Charges for Services

Program Revenues-Public Safety-Operating Grants and Contributions

Program Revenues-Public Safety-Capital Grants and Contributions

Program Revenues-Public Works-Charges for Services

Program Revenues-Public Works-Operating Grants and Contributions

Program Revenues-Public Works-Capital Grants and Contributions

Program Revenues-Health and Welfare-Charges for Services

Program Revenues-Health and Welfare-Operating Grants and Contributions

Program Revenues-Health and Welfare-Capital Grants and Contributions

Program Revenues-Culture and Recreation-Charges for Services

Program Revenues-Culture and Recreation-Operating Grants and Contributions

Program Revenues-Culture and Recreation-Capital Grants and Contributions

General Revenues-Taxes-Real Property

General Revenues-Taxes-Sales

General Revenues-Interest and Penalties on Taxes

General Revenues-Miscellaneous

General Revenues-Investment Earnings

General Revenues-Change in Fair Value of Investments

Expenses-General Government

Expenses-Public Safety

Expenses-Public Works

Expenses-Health and Welfare

Expenses-Culture and Recreation

Expenses-Interest on Long-Term Debt