An Incomplete Operating Statement Conversion Worksheet Is Provided Below [In

An incomplete operating statement conversion worksheet is provided below [in Excel file Ch14P-1] for the City of Walden Creek for FY 20X7.
Additional information:
1. Depreciation Expense for the year was:
$\begin{array}{llr} \text { a. Buildings} &10,000\\ \text { b. Equipment } &6,000\\ \text { c. Vehicles } &4,000\\ \text { d. Infrastructure. } &15,000\\\end{array}$

Except for infrastructure, which is charged to the function that maintains it, depreciation is allocated as follows:
$\begin{array}{llr} \text {- General Government } &40\%\\ \text { - Public Safety. } &40\%\\ \text { - Streets and Roads } &20\%\end{array}$ 2. All capital outlay expenditures were capitalized except for $30,000 in asset purchases for the General Government that did not meet the capitalization threshold.
3. Deferred Revenues were $7,000 at the end of FY 20X6, $10,000 at the end of FY 20X7.
4. Interest Payable at the end of FY 20X6 was $4,000. At the end of FY 20X7 it was $3,000.
5. The vehicles that were sold had a net book value of $4,500.
6. Long-term compensated absences for the government increased $8,000 during the year. This increase was allocated to the functions at the same rate as depreciation.
Requirement: Complete the operating statement conversion worksheet.