Biology Forums - Study Force

Information about the conversion of the June 30, 20X6, Governmental Funds Balance Sheet to the Statement of Net Position for the City of Pleasant Hill is presented below (all amounts are in thousands of dollars):

All governmental funds' fund balances      $13,000
Deferred revenues related to property taxes      2,000
Accrued interest on long-term liabilities      1,200
General capital assets      10,800
Accumulated depreciation on general capital assets       4,100
General long-term liabilities:
   Bonds payable for capital assets      5,700
   Compensated absences payable      3,200
Internal service fund serving governmental activities
   Net position      3,000
   Capital assets, net of accumulated depreciation      1,700
   Capital-related liabilities      500

Requirement:   Prepare the reconciliation of total fund balance to net position for governmental activities for the City of Pleasant Hill, given the following information.

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