The City of Grinders Switch maintains its books in a manner that facilitates the preparation of fund accounting statements and uses worksheet adjustments to prepare government-wide statements. General fixed assets as of the beginning of the year, which had not been recorded, were as follows: Land $7,691,000
Buildings 33,359,300
Improvements Other Than Buildings 14,821,900
Equipment 11,555,500
Accumulated Depreciation, Capital Assets 25,303,300

a. During the year, expenditures for capital outlays amounted to $7,510,000. Of that amount, $4,806,400 was for buildings; the remainder was for improvements other than buildings.
b. The capital outlay expenditures outlined in (2) were completed at the end of the year (and will begin to be depreciated next year). For purposes of financial statement presentation, all capital assets are depreciated using the straight-line method, with no estimated salvage value. Estimated lives are as follows: buildings, 40 years; improvements other than buildings, 20 years; and equipment, 10 years.
c. In the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land in the amount of $601,000. The land originally cost $506,000.
d. At the beginning of the year, general obligation bonds were outstanding in the amount of $4,011,000. Unamortized bond premium amounted to $28,000. Note: This entry is not covered in the text, but is similar to entry 9 in the chapter.
e. During the year, debt service expenditures for the year amounted to: interest, $902,000; principal, $640,600. For purposes of government-wide statements, $2,800 of the bond premium should be amortized. No adjustment is necessary for interest accrual.
f. At year-end, additional general obligation bonds were issued in the amount of $2,644,400, at par.

Required:
Prepare the journal form, worksheet adjustments for each of the above situations.