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 $(289,300), and the change in net position of governmental activities was $(398,400). During the year, Annette issued $2,010,000 in general obligation bonds at a premium of 102. The bonds are to be used for a construction project. The county acquired $2,760,000 in capital assets and sold capital assets with a book value of $563,500 for $571,900. At the beginning of the period, accrued liabilities were $470,500 and at the end of the period, they totaled $495,000. Depreciation on capital assets totaled $596,000. Revenue accrued for the period but not available for use totaled $365,100. 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.)