Part 2

Information about the December 30, 2018, year-end conversion of the Governmental Funds Change in Fund Balance to the Statement of Activities Change in Net Position for the City of Scottsdale is presented below (all amounts are in thousands of dollars):

Net increase in all governmental funds' fund balances....................................... $1,400

Increase in deferred revenues (all related to property taxes)............................... 300

Increase in accrued interest on long-term liabilities............................................ 15

Expenditures capital assets .............................................................................. 5,000

Expenditures principal on capital-related debt................................................. 3,200

Depreciation expenses on capital assets ............................................................. 4,200

Proceeds from general long-term capital debt..................................................... 3,600

Proceeds from the sale of general capital assets (book value of $25)................. 40

Increase in long-term liability for compensated absences................................... 40

Internal service net income.................................................................................. 525

Required Steps

1. Complete the statement of activities reconciliation for the City of Scottsdale in Part 2.Complete the statement of activities reconciliation for the City of Scottsdale in Part 2.