Amounts per fund based statements:$$Change in fund balances $=$ $$2,000,000$Beginning fund balances $=$ $$2,750,000$ Below is a Reconciliation Worksheet form.$$ Use the information below as given. $1.$Beginning balance of capital assets $($net$)=$ $$200,0002.$Capital acquisitions during the year $=$ $$280,0003.$Depreciation expense taken during the year $=$ $$100,0004.$Land with a cost basis of $$10,000$ is sold for $$100,0005.$Beginning balance long term debt $=$ $$500,0006.$LT debt principal retirement during the year $=$ $$150,0007.$Bonds issued during the year for $$510,000($includes premium of $$5,000)8.$Premium amortization of $$1,0009.$Tax revenues of $$40,000$ were deferred at the$$end$$of the current year under the $60$ day rule. Similar deferred property tax revenues were $$50,000$ at the$$beginning$$of the current year. $10.$Internal service funds had net assets at the beginning of the year of $$200,000$ and operating income of $$10,000$ for the current year $11.$Transfers between governmental funds were $$75,000$ for the year $12.$Amounts owed by the SRF to the GF were $$10,00013.$ Employees earned vacation pay of $$300,000$ during the year.$$Of this amount, $$105,000$ was taken and paid out during the year. The remainder is expected to be paid upon retirement :$$Complete $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}$

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