The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities.

Net change in total governmental fund balances ....................................................$322,791
Change in net position of governmental activities .....................................................228,084
Capital outlay reported as expenditures ......................................................................237,762
Long-term debt issuance (notes and leases) ................................................................314,083
Depreciation expense ........................................................................................................36,955
Accrued expenses that do not require use of current financial resources ...................4,550
Revenues that do not provide current financial resources ...........................................23,119

Required
Using the information provided, prepare in good form a reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward.