Following is the information conceming operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(291,100), and the change in net position of govemmental activities was $244,200. During the year. Annette issued $3,190,000 in general obligation bonds at a premium of 102 . The bonds are to be used for a construction project. The county acquired $3,940.000 in capital assets and sold capital assets with a book value of $559,500 for $589,600 At the beginning of the period, accrued liabilities related to long-term debt were $479,500 and at the end of the period, they totaled $513,000. During the peilod $690,000 of serial bonds were retired. Depreciation on capital assets totaled $622,000. Revenue accrued for the period but not available for use totaled $374,100 Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.)