City of Smithville chapter 9

Revenues accrued but unavailable to pay the current period expenditures	$	361,200
Capital assets		639,900
Accumulated depreciation on capital assets		353,400
Accrued interest on bonds and long-term notes payable		1,200
Bonds and long-term notes payable		174,200
Unamortized premium on bonds payable		700
Compensated absences		13,300
Total governmental fund balances		157,700
Total net position of governmental activities		616,000

CITY OF ELIZABETH
Reconciliation of the Balance SheetGovernmental Funds to the Statement of Net Position
June 30, 2017
Total fund balancesgovernmental funds	$157,700
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported by funds.	286,500
Other assets used in governmental activities are not financial resources and therefore are not reported by funds.	0
Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds.	0
Accrued interest payable is not due in the current period and therefore is not included in the funds.	(1,200)
Net position of governmental activities	$616,000

Could you help me to figure out the missing amounts?