A city is preparing the reconciliation between the amount reported as "Net Change in Fund Balances" for all governmental funds to the amount reported as the "Change in Net Assets" for governmental activities on the town's government-wide financial statements for the year ended December 31, 2020. The following transactions on the governmental fund financial statements are reported: Additionally, the city's subsidiary records also displayed the following information: Depreciation expense on the capital assets used in governmental activities: $45,000 Required: Compute the city reports as the change in net assets for governmental activities