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In reconciling the total fund balances of the governmental funds to the net position of governmental activities, which of the following would be added to

In reconciling the total fund balances of the governmental funds to the net position of governmental activities, which of the following would be added to the net position of governmental activities?

1. Accumulated depreciation.

2.
Premium on bonds payable.
3.

Construction work in progress.

4.

Bond interest payable.

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