Selected Governmental Fund Data from the City of Miller's Cove

Selected governmental fund data from the City of Miller's Cove is presented below (all amounts are in thousands of dollars):
$\begin{array}{llr} \text {Expenditures - Capital Outlay (Furniture and Equipment) } &\$3,500\\ \text { Expenditures - Debt Service - Principal } &200\\ \text {Expenditures - Debt Service - Interest. } &200\\ \text { Other Financing Sources - Proceeds from Sale of General Capital Assets. } &120\\ \text { Other Financing Sources - Bonds} &1,000\\ \text { Other Financing Sources - Bond Premium } &100\\ \text {Transfers from the General Fund. } &650\\ \text {Transfer to the Debt Service Fund } &650\\ \text {Transfer to the Enterprise Fund } &250\\ \text {Revenue - Property Taxes } &1,500\\ \text { Increase in compensated absences reported as general long-term liabilities } &23\\\end{array}$

Additional information:
1. Land was sold that had a book value of $25.
2. Deferred property taxes were $10 at the beginning of the year. Deferred property taxes at the end of the year were $12.
3. All of the compensated absence liabilities relate to the public safety function.
$\underline{\text{ Requirement: }}$ Prepare the worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government-wide statements.