Prepare the reconciliation of change in total fund balance to change in net assets for governmental activities for the City of Riner, given the following information:

Assets Minus Liabilities = (5) Governmental Fund Balances Net increase in all 5 governmental funds' fund balances as of 12/31/2020 $1,300,000 1. Increase in deferred revenue all related to property taxes 200,000 2. Increase in accrued interest on long-term liabilities 12,000 3. Expenditures - capital asset 5,080,000 4. Expenditures - principal on capital related debt 3,000,000 5. Depreciation expenses on capital assets 4,100,000 6. Proceeds from general long-term capital debt 3,500,000 7. Proceeds from the sale of capital assets (book value of $25,000) 40,000 8. Increase in liability for compensated absences 30,000 9. Internal service net income 520,000