Part A: Saratoga City provided the following information for its fiscal year ended June 30. Using the information, prepare a reconciliation of Governmental Fund Balances to Government-Wide Net Position using the form provided. Capital assets Accumulated depreciation on capital assets Accrued interest payable on long-term liabilities Bonds and long-term notes payable Total governmental fund balances $1,001,100 343,400 1,200 188,200 157,700 Part B: Mountain City provided the following information for its fiscal year ended June 30. Using the information, prepare a reconciliation of the change in Governmental Fund Balances to the change in Government-Wide Net Position using the form provided. Issued bonds Depreciation expense on capital assets Interest accrued on long-term liabilities Purchased capital assets Payment on bond principal Total change in governmental fund balances $2,020,000 595,000 24,000 2,314,000 400,000 10,800