need help describing reconciliation wording

E10-38. (Reporting reconciliation between fund and government-wide financial statements) Return to your solution to Exercise E10-28, regarding Oliver City's capital assets. Using the journal entries you prepared for that exercise, prepare the wording and the numbers you would use in describing the reconciliation of the amounts reported in the two funds' financial statements to the two governmentwide financial statements. Q10-28. (Capital asset adjustments for government-wide financial statements) Oliver City reported capital assets of $4,300,000 and accumulated depreciation of $2,000,000 in the governmental activities column of its government-wide statement of net position for the year ended December 31, 2021. The total governmental funds column in Oliver's calendar year 2022 statement of revenues, expenditures, and changes in fund balances showed that Oliver's capital outlay expenditures were $340,000. Oliver City's director of finance estimated that total depreciation for 2022 was $200,000. Based on this information, prepare journal entries to adjust Oliver's 2022 fund financial statements so government-wide statements can be prepared