Westfield County reports all capital asset activities used in general government operations in its general fund. The following changes related to capital assets occurred during $2023$:

Capital assets were acquired for cash, and $$100,000$ in cash was received from the sale of capital assets during $2023.$

Instructions:

Do not use negative signs with any of your answers below.

If the information is not reported on a financial statement, select Not applicable as the account and leave the amount blank $($zero$).$

Required

How will the above information be reported on each of the following financial statements? Indicate account names and amounts.

a$.$ Government$-$wide statement of activities for $2023$

b$.$ Government$-$wide statement of net position at $2023$ year$-$end

c$.$ Governmental funds statement of revenues, expenditures, and changes in fund balances for $2023$

d$.$ Governmental funds balance sheet at $2023$ year$-$end