How to reconcile the statement of Revenues, Expenditure, and Changes in Fund Balances--Governmental Funds to the Statement of Activities? Please see attached. Please also help me how you get the numbers. Thank you.

City of Smithville Statement of Activities For the Year Ended December 31, 2017 Functions/Programs Primary Government: Government Activities: General Government Public Safety Public Works Culture and Recreation Interest on Long Term Debt Total Governmental Activities BusinessType Activities: Total Primary Government Expenses Charges for Services Program Revenues Net(expenses)Revenue and Changes in NP Operating Capital Grants Primary Grants and and Governmental Government Contributions Contributions Activities BusinessType Total $ 715,418 $ 1,155,824 $ $ $ 440,406 $ 1,683,843 275000 (1,408,843) 1,026,211 (1,026,211) 501,405 87,970 (413,435) 49,665 (49,665) $ 3,976,542 $ 1,243,794 $ 275,000 $ $ (2,457,748) $ $ 440,406 (1,408,843) (1,026,211) (413,435) (49,665) $ (2,457,748) $ 3,976,542 $ 1,243,794 $ 275,000 $ $ (2,457,748) $ $ (2,457,748) $ 1,679,070 $ 450000 7500 $ 2,136,570 $ $ (321,178) 18,137,499 $ 17,816,321 $ $ 1,679,070 450000 7500 $ 2,136,570 $ (321,178) 18,137,499 $ 17,816,321 General Revenues: Taxes: Real Property Sales Interest and Penalties on Taxes Total General Revenues Increase (decrease) in Unrestricted Net Position Net Position, January 1, 2017 Net Position, December 31, 2017 City of Smithville Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31 2017 General Fund Revenues: Property Taxes Interest and Penalties on Delinquent Taxes Licenses and Permits Fine and Forfeits Intergovernmental Charges for Services Sales Taxes Total Revenues Expenditures: Current: General Government Public Safety Public Works Culture and Recreation Debt Service: Interest Capital Outlay Total Expenditures Excess of Revenues over Expenditures Other Financing Sources (Uses): Interfund Transfers in Interfund Transfers out Total Other Financing Sources Change (Decrease)in Fund Balances Fund Balances, January 1, 2017 Fund Balances, December 31, 2017 Street Improvement Street Improvement Bond Service Fund Fund $ 1,679,070 7,500 601,314 410,660 275,000 231,820 3,205,364 450,000 450,000 $ 1,679,070 7,500 601,314 410,660 275,000 231,820 28,000 478,000 28,000 3,683,364 612,798 1,417,853 783,355 396,991 40,000 3,210,997 (5,633) 2,245,000 2,245,000 (1,795,000) Total Governmental Funds 40,000 (12,000) 612,798 1,417,853 783,355 396,991 0 40,000 2,245,000 5,495,997 (1,812,633) 0 2,000,000 42,000 2,042,000 0 0 0 0 0 2,000,000 42,000 2,042,000 (5,633) 205,000 30,000 229,367 453,123 0 0 453,123 $ 447,490 $ 205,000 $ 30,000 $ 682,490