Req $1$ and $2$

Req $1$ and $2$

Part A

Part B

Req $3$

Req $5$

Req $6$

Prepare the reconciliation necessary to convert from the change in fund balances in the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the change in net position in the government$-$wide Statement of Activities.

Note: Negative amount should be indicated by a minus sign.