Reconcile Fund Statements to Statement of Net Position The following information is taken from the financial records at Jackson City at December 31, 2017:

Total fund balances-governmental funds	$100,000,000
Total net position-enterprise funds	30,000,000
Total net position-internal service funds	6,000,000
Total net position-fiduciary funds	15,000,000
Total capital assets, net of depreciation-governmental funds	275,000,000
Total capital assets, net of depreciation-enterprise funds	140,000,000
Total capital assets, net of depreciation-internal service funds	18,000,000
Total long-term debt-governmental funds	305,000,000
Total long-term debt-enterprise funds	80,000,000
Total long-term debt-internal service funds	17,000,000

Prepare a reconciliation of total fund balances - governmental funds, as reported on the governmental funds balance sheet to net position - governmental activities, as reported on the government-wide statement of net position.

• Use negative signs with answers that reduce the net position.
• Enter answers using all zeros (do not abbreviate to millions or thousands).

Total fund balances-governmental funds	$Answer
Capital assets used in governmental activities, net of accumulated depreciation	Answer
Long-term liabilities used to finance governmental activities	Answer
Internal service fund net position included in the statement of net position but not included in the governmental funds balance sheet	Answer
Net position-governmental activities	$Answer