Total fund balance, fund balance sheetAnswer $230$Amounts reported in statement of net position are different because:Capital assets used in governmental activities are not financial resources andtherefore are not reported in the fundsAnswer $231$Bonds payable are not due and payable in the current period and therefore arenot reported in the fundsAnswer $232$A portion of the revenues is not available to pay for current period expendituresand therefore is deferred in the funds