Change in net position for governmental funds The town of Ripley reports a net increase in its governmental funds of $15,000. During the year, it purchased a truck for $50,000 and recognized $2,000 for depreciation expense. In the preparation of its statement of activities for the year, what amount should it report for the change in net position? Select one: a. $63,000 b. $65,000 c. $(37,000) d. $15,000