The following information is available for Candelwood City for the year ended December 31, 2017:

The net change in total governmental fund balances was $(289,200)

The change in net position of governmental activities was $194,300

During the year:

Candelwood issued $2,000,000 in general obligation bonds at a premium of 101 and the bonds are to be used for a construction project.

The City acquired $2,750,000 in capital assets.

The City sold capital assets with a book value of $563,000 for $570,900.

At the beginning of the period accrued liabilities were $470,000 and at the end of the period they totaled $494,000.

Depreciation on capital assets $595,000.

Revenue accrued for the period but not available for use totaled $364,600.

Prepare, in good form, a reconciliation of the change in governmental fund balance to the change in net position of governmental activities.