The General Fund Reports Activities Related to County Buildings and Equipment

The general fund reports activities related to county buildings and equipment. Following is information concerning these capital assets, for the year ended June 30, 2021.
$$\begin{array} { | l | c | c | c | c | } \hline & \begin{array} { c } \text { Beginning } \\\text { balance }\end{array} & \text { Increases } & \text { Decrea ses } & \begin{array} { c } \text { Ending } \\\text { balance }\end{array} \\\hline \text { Capital asset s, original cost } & \$ 10,000,000 & \$ 850,000 & \$ (200,000 )& \$ 10,650,000 \\\hline \text { Accumulated depreciation } & ( 2,100,000 ) &( 640,000 ) & 120,000 & ( 2,620,000 ) \\\hline \text { Capital asset s, net } & \$ 7,900,000 & \$ 210,000 & \$(80,000 )& \$ 8,030,000 \\\hline\end{array}$$ Capital assets were acquired for cash, and $240,000 in cash was received from the sale of capital assets during 2021.
Required
Calculate the following amounts:
a. Government-wide statement of activities for the year ended June 30, 2021
General government expense
Gain or loss on sale of capital assets
b. Government-wide statement of net position at June 30, 2021
Capital assets, at cost
Accumulated depreciation
Capital assets, net
c. Governmental funds statement of revenues, expenditures, and changes in fund balances, year ended June 30, 2021
Expenditures
Other financing sources