Information about the conversion of the June 30, 20X6, Governmental Funds Balance Sheet to the Statement of Net Position for the City of Pleasant Hill is presented below.

All governmental funds' fund balances $13,000

Deferred revenues related to property taxes $2,000

Accrued interest on long-term liabilities $1,200

General Long-term capital assets $10,800

Accumulated depreciation on general long-term capital assets $4,100

General long-term liabilities:

Bonds payable for capital assets $5,700

Compensated absences payable $3,200

13.What is the bottom-line impact on Net Position related to the GCA being placed into the Government-Wide balance sheet?

14.What is the bottom-line impact on Net Position related to the formerly unrecognized long-term obligations being placed into the Government-Wide balance sheet?