Identify the items that require reconciliation between governmental fund statements and governmental activities at the government-wide level. Multiple select question. interfund transfers between governmental funds that are not reported at the government-wide level depreciation on capital assets that is reported as expense and contra-assets in governmental funds but is not reported at the government-wide level adjusting for internal service funds' assets, liabilities, operating income (loss), and transfers reporting expenses on a modified accrual basis at the government-wide level capital outlays that are reported as capital assets in governmental funds but as expenditures at the government-wide level