3 U ew 125% 9 - T Zoom Insert Table Chart Text Shape Media Comment 28. (6 points) The following is a listing of select accounts for Happy Government at the end of the fiscal year. Compute the amount of Net Position - Governmental Activities that would be shown on the Statement of Financial Position at the GW level (reconcile modified accrual Fund Balances to accrual-basis Net Position: Fund Balance - Governmental Funds Taxes Receivable at year-end, Current, net of allowance Capital Assets at year-end - cost Accumulated depreciation on capital assets Bonds Payable balance at year end, used to purchase capital Vouchers payable Deferred Inflows of Resources - Revenue not available for the current period Accrued interest on bonds payable 300,000 250,000 14,000,000 7,500,000 6,000,000 150,000 200,000 65,000 Total Governmental Fund Balances 300,000 Total Net Position-Governmental Activities S E F G H 2 O CAP