Select an anmual comprehensive financial report (ACFR) (it can be the same you used for DQ1). You may want to use the two government-wide statements (statement of activities and the statement of net position) and the two governmental funds statements (statement of revenues, expenditures, and changes in fund balances and balance sheet). The county administrator presented the financial statements it the last county commission meeting. Unfortunately, she opted not to take a govemment accounting course in college, and when the commission started questioning her about why the "bottom line" numbers on the two sets of financial statements were so different, she was unable to answer their questions. She has asked you, as finance director, to prepare her for the next meeting by explaining the purposes for which each operating statement is intended and how and why the operating statement results are so different. Atso needed is an explanation of how and why the numbers on the statement of net position and balance sheet are so different. Required a. Examine the two operating statements (the statement of activities and the statement of revenues, expenditures, and changes in fund balances and the reconicliation statenent to develop a list of reasons for why the "bottom line" number for net change in governmental fund balances is not the same-as the number for the change in governmental activities net position. b. Examine the statement of net position and the balance sheet, alang with the reconciliation statement, to develop a list of reasons for whiy the "bottom line" mumber for total govermental fund balances is not the same as the number for governmental activities net position. c. Provide a simple and concise explanation for the differences in the bottom Ines