Chec TB MC Qu. 08-103 A government's Statement of Revenues, Expenditures, and... A government's Statement of Revenues, Expenditures, and Changes in Fund Balances reflected expenditures for debt service in the amount of $12,000,000, including $7,000,000 for interest. It also reflected proceeds of bonds in the amount of $4,000,000. No interest accruals were involved. When moving from the changes in fund balances reported for the governmental funds to the change in Net Position for governmental activities, the net change would be: Multiple Choice $3,000,000 Increase. $3,000,000 decrease. $1,000,000 increase. $1,000,000 decrease.