A governmental fund's Statement of Revenues, Expenditures, and Changes in Fund Balances reported expenditures for capital outlay in the amount of $12,000,000. Capital assets for that government cost $160,000,000, including $30,000,000 in land. Depreciable assets are amortized over 20 years, on average. The reconciliation from the governmental funds changes in fund balances to the governmental activities change in Net Position would reflect (an): Mutiple Choice Decrease of $7,100,000 Dectease of $5.500,000. increase of $5,500,000 increase of 57,100000