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Reporting reconciliation between governmental fund and government-wide financial statements Thomas County pays all the debt service on its long-term general obligation bonds on April 1 and October 1 of each year. Accrued interest on these bonds for the stub period October 1- December 31, 2021, was $75,000. During its fiscal year ended December 31, 2022, Thomas paid $350,000 interest on its long-term general obligation bonds. Accrued interest for the stub period October 1-December 31, 2022, was $88,000. Certain journal entries were required before government-wide financial statements could be prepared. Complete the sections of the reconciliation of the governmental fund to government-wide financial statements related to those entries. Enter reductions as negative amounts. Partial Reconciliation of Governmental Funds Balance Sheet to Government-wide Statement of Net Position Amounts reported in the statement of net position are different because: Interest on long-term debt is in the current period and, therefore, in the funds. $ Partial Reconciliation of Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to Government-Wide Statement of Activities Amounts reported in the Funds statement are different because: Interest on long-term debt that does not require use of current as in the funds. The current period effect reporting interest on the accrual basis of accounting in the statement of activities is $