Question: (Sale of assets adjustments for government-wide financial statements(FSs)) Simon County realized $2,500 in cash when it auctioned off three automobiles previously used by its inspectors. It deposited the proceeds in its General Fund. According to its capital asset records, Simon had originally purchased these automobiles for $70,000. Accumulated depreciation on the automobiles as of the date of the auction was $66,000. Prepare the journal entry needed to adjust Simon's 2013 fund financial statements so government-wide statements can be prepared.