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:
$\begin{array}{llr} \text { Expenditures - Capital Outlay } &\$3,500\\ \text {Expenditure - Debt Service - Principal } &200\\ \text { Expenditure - Debt Service - Interest. } &200\\ \text { Other financing sources - proceeds from sale of land } &120\\ \text { Other financing sources - bonds principal. } &1,000\\ \text {Other financing sources - premium on bonds. } &100\\ \text { Transfers from the General Fund } &650\\ \text {Transfer to the Debt Service Fund } &650\\ \text { Transfer to the Enterprise Fund } &250\\ \text { Revenue - Property Taxes. } &1,500\\ \text {Increase in compensated absences reported as general long-term liabilities } &23\\\end{array}$
Additional information:
1. Land sold 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 education function.
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.