Following is the information concerning operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(289,400), and the change in net position of governmental activities was $135,000. During the year, Annette issued $3,020,000 in general obligation bonds at a premium of 101 . The bonds are to be used for a construction project. The county acquired $3,770,000 in capital assets and sold capital assets with a book value of $551,000 for $572,600. At the beginning of the period, accrued liabilities related to long-term debt were $471,000 and at the end of the period, they totaled $496,000. During the period $520,000 of serial bonds were retired. Depreciation on capital assets totaled $605,000. Revenue accrued for the period but not available for use totaled $365,600. 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.)