The following information is taken from the financial records of Bretton City for the year 2014:
Change in total fund balances-governmental funds$ 90,000
Change in net position-enterprise funds50,000
Change in net position-internal service funds4,000
Change in net position-fiduciary funds25,000
Total capital assets, net of depreciation-governmental funds1,065,000
Total capital assets, net of depreciation-enterprise funds500,000
Total capital assets, net of depreciation-internal service funds175,000
Capital outlays-governmental funds85,000
Capital outlays-enterprise funds30,000
Capital outlays-internal service funds26,000
Depreciation expense on general capital assets45,000
Book value of general capital assets sold110,000
Proceeds on sale of general capital assets35,000
Revenues of governmental funds not providing current financial resources21,000
Revenues of enterprise funds not providing current financial resources6,000
Revenues of internal service funds not providing current financial resources3,000
Expenses of governmental funds not requiring current financial resources,
other than depreciation15,000
General long-term debt balance260,000
Proceeds from issuance of general long-term debt73,000
Repayments of general long-term debt116,000
Required
Prepare a reconciliation of the change in total fund balances-governmental funds, as reported on the governmental funds operating statement, to the change in net position-governmental activities, as reported on the government-wide statement of activities.