Say the 11,400 is wrong and I need the answer for change in net position of governmental activities. Thanks.

Following is the information concerning operating activity for Annette County. For the year ended June 30, 2017, the net change in total govemmental fund balances was $(289,900), and the change in net position of govenmental activities was $(409,200). During the year, Annette issued $2,070,000 in general obligation bonds at a premium of 102. The bonds are to be used for a construction project. The county acquired $2,820,000 in capital assets and sold capital assets with a book value of $566,500 for $577,900. At the beginning of the period accrued liabilities were $473,500 and at the end of the period they totaled $501,000. Depreclation on capital assets totaled $602,000. Revenue accrued for the period but not available for use totaled $368,100. Required Prepare a recondilation of the change in govenmentall fund balance to the change in net position of governmental activities. ANNETTE COUNTY Reconcilliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds to the Statement of Activities For the Year Ended ne 30, 2017 Net change in fund ba Amounts reported for governmental activities in the statement of activities are different because funds S (289,900) Governmental funds report capital outlays as expenditures Transactions involving capital assets resulted in a gain Bond proceeds provide current financial resources to governmental funds, but issuing increases long-term liabilities in the statement of net position. An increase in accrued liabilities indicates that expenditures recorded in the governmental funds exceed expenses for the current period Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds 2,218,000 11.400 (2,111,400) (27,500) 368,100 Change in net position of governmental activities MacBook Air 3 4 5