(Entries to Prepare Government-Wide Financial Statements - Revenue and Expense

(Entries to prepare government-wide financial statements - revenue and expense accruals)
For the following situations,make adjusting entries necessary to prepare government-wide financial statements.Where appropriate,take account of the amounts reported in the fund-level financial statements.
a.To prepare its government-wide financial statements for the year ended December 31,2012,the city reported a $900,000 long-term liability for estimated judgments and claims.At December 31,2013,the city estimated that the long-term liability would be $935,000.(Hint: Carry forward the starting liability and adjust for the increase. )
b.For the calendar year 2013,the city reported sales taxes of $800,000 in its fund-level financial statements.This amount includes all taxes collected in 2013 (applicable to 2013 and 2012),as well as the accrual for larger merchant remittances in January,2014.The accrual does not include estimated remittances of $35,000 from smaller merchants in April,2014.
b.A city instituted a new sales tax starting January 1,2012.It collected $600,000 of sales taxes during 2012.When the city prepared its fund-level statements,it accrued an additional $200,000 for sales taxes remitted by larger businesses in January,2013,for taxes collected in the fourth quarter of 2012.However,smaller businesses are not required to remit fourth quarter collections until April,2013.No accrual was made for those taxes,which were estimated to be $28,000.
c.See facts in situation