Mosser Townships expenditures for claims and judgments for all its governmental funds totaled $5,300,000 for 20X8. Mossers long-term liability for general government claims and judgments was $12,000,000 at January 1, 20X8, and $11,500,000 at December 31, 20X8. Explain the worksheet adjustment needed to convert Mossers governmental funds claims and judgments expenditures to government-wide, governmental activities data. What are the total government-wide claims and judgments expenses (or losses) for governmental activities?