Change in Net Assets of Governmental Activities. You have been provided with the following information concerning operating activity for Leesburg County. For the year ended June 30, 2011, the net change in total governmental fund balances was $131,700, and the change in net assets of governmental activities was $(1,934,300). During the year, Leesburg issued $3,000,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $1,250,000 in capital assets and sold capital assets with a book value of $563,000 for $550,000. At the beginning of the period accrued liabilities were $470,000 and at the end of the period they totaled $446,000. Depreciation on capital assets totaled $595,000. Revenue accrued for the period but not available for use totaled $298,000.
Required
Using the information provided, prepare a reconciliation of the change in governmental fund balance to the change in net assets of governmental activities.