1-

Which of the following items would result in an increase in the reconciliation of governmental funds changes in fund balance to governmental activities changes in net position in the governmentwide statement?

Group of answer choices

Depreciation

Capital outlay expenditures

Bond proceeds

Book value of capital assets sold

2-

The General Fund makes a shortterm loan to an Enterprise Fund. The General Fund should record the loan as a(n):

Group of answer choices

Operating Transfer.

Due from Enterprise Fund.

Advance to Enterprise Fund.

Accounts Receivable.