Question 3 0 out of 3 points The City of Rock Hill is preparing its government-wide financial statements. In order to prepare the 2022 reconciliation schedule of government funds to government net position, the City determine that $300,000 of taxes levied were earned and measurable but not available during 2022. What workpaper entry(s) must the City record in order to arrive at the ending Government Net Position and Changes in Government Net Position reported on the government-wide reconciliation schedule?