The financial statements contain the following data regarding financial position. Determine the amount in which each line item would be handled in reconciling fund financial statements to government-wide financial statements. Enter decrease as negative numbers.

Governmental fund balances Capital assets used in governmental activities Accumulated depreciation on capital assets used in governmental activities Long term debt obligations issued to finance governmental projects Internal service fund net assets Proprietary fund net assets Fiduciary fund net assets $ 5,000,000 2,375,000 425,000 3,700,000 375,000 8,675,000 1,750,000