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A city reports differed revenue of $300,000 at the beginning of the year and $350,000 at the end of the year. What adjustment is needed

A city reports differed revenue of $300,000 at the beginning of the year and $350,000 at the end of the year. What adjustment is needed to change in fund balances to reconcile the governmental funds operating statement information to change in net position governmental activities in the government-wide statement?

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