Statement of Net Position Reconciliation Information about the conversion of the Governmental Funds Balance Sheet to theStatement of Net Position for the City of Pleasant Hill is presented below All governmental funds' fund balances ................13000

Deferred revenue related to property taxes ...........2000

Accrued interest on long-term liabilities ..............1200

General capital assets .....................................10800

Accumulated depreciation on capital assets ........4100

General long-term liabilities:

Bonds payable for capital assets ............................ 5700

Liability for compensated absences ........................3200

Internal service fund serving governmental activities

Net position.............. 3,000

Capital assets net of accumulated depreciation .............1700

Liability, capital related .................500 Requirement: Prepare the reconciliation of total fund balance to net position for

governmental activities for the City of Pleasant Hill, given the aboveinformation.