Compare the total net position on the statement of net position to total fund balance on the governmental fund balance sheet and answer the following questions: What is the amount of difference between the two numbers? NP: $7,913,886 – FB: $8,578,909 = $665,023 What are the underlying reasons these two balances differ? Compare measurement focus and basis of accounting for the two statements and explain why these cause the two numbers to differ. List three specific examples that cause the two numbers differ