Here is information on activities of governmental funds for a county government for the current year:

Change in fund balances	$1,500,000
Depreciation expense	600,000
Lease principal payments	85,000
Proceeds from issuing general long-term debt	3,000,000
Outlays for general capital assets	2,800,000
Increase in pension and OPEB liability	100,000
Gain on disposal of general capital assets	10,000
Proceeds from the sale of general capital assets	150,000
Amortization of bond premiums	4,000

The change in net position of governmental activities, reported on the government-wide statement of activities, is:

	A.	$ 549,000
	B.	$1,251,000
	C.	$1,221,000
	D.	$1,241,000