1. The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities.

Net change in total governmental fund balances	$	342,791
Change in net position of governmental activities		1,093,377
Capital outlay reported as expenditures		647,576
Principal payment on long-term debt		120,000
Depreciation expense		53,559
Accrued expenses that do not require use of current financial resources		6,550
Revenues that do not provide current financial resources		43,119

Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.)

NEED CALCULATIONS FOR ASSISTANCE

2. The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities.

Net change in total governmental fund balances	$	322,791
Change in net position of governmental activities		1,025,377
Capital outlay reported as expenditures		627,576
Principal payment on long-term debt		100,000
Depreciation expense		43,559
Accrued expenses that do not require use of current financial resources		4,550
Revenues that do not provide current financial resources		23,119

Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.)

NEED CALCULATION ASSISTANCE

3. Following is the information concerning operating activity for Annette County. For the year ended June 30, the net change in total governmental fund balances was $(289,600), and the change in net position of governmental activities was $151,600. During the year, Annette issued $3,040,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,790,000 in capital assets and sold capital assets with a book value of $552,000 for $574,600. At the beginning of the period, accrued liabilities related to long-term debt were $472,000 and at the end of the period, they totaled $498,000. During the period $540,000 of serial bonds were retired. Depreciation on capital assets totaled $607,000. Revenue accrued for the period but not available for use totaled $366,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.)

NEED CALCULATION ASSISTANCE

Following is the information concerning operating activity for Annette County. For the year ended June 30, the net change in total governmental fund balances was $(289,200), and the change in net position of governmental activities was $118,400. During the year, Annette issued $3,000,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,750,000 in capital assets and sold capital assets with a book value of $550,000 for $570,600. At the beginning of the period, accrued liabilities related to long-term debt were $470,000 and at the end of the period, they totaled $494,000. During the period $500,000 of serial bonds were retired. Depreciation on capital assets totaled $603,000. Revenue accrued for the period but not available for use totaled $364,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.)

NEED CALCULATION ASSISTANCE

Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.) The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities. Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.) Following is the information concerning operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(289,600), and the change in net position of governmental activities was $151,600. During the year, Annette issued $3,040,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,790,000 in capital assets and sold capital assets with a book value of $552,000 for $574,600. At the beginning of the period, accrued liabilities related to long-term debt were $472,000 and at the end of the period, they totaled $498,000. During the period $540,000 of serial bonds were retired. Depreciation on capital assets totaled $607,000. Revenue accrued for the period but not available for use totaled $366,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.) Following is the information concerning operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(289,200), and the change in net position of governmental activities was $118,400. During the year, Annette issued $3,000,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,750,000 in capital assets and sold capital assets with a book value of $550,000 for $570,600. At the beginning of the period, accrued liabilities related to long-term debt were $470,000 and at the end of the period, they totaled $494,000. During the period $500,000 of serial bonds were retired. Depreciation on capital assets totaled $603,000. Revenue accrued for the period but not available for use totaled $364,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.) Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.) The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities. Required Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities for the City of Edward. (Decreases should be indicated with a minus sign.) Following is the information concerning operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(289,600), and the change in net position of governmental activities was $151,600. During the year, Annette issued $3,040,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,790,000 in capital assets and sold capital assets with a book value of $552,000 for $574,600. At the beginning of the period, accrued liabilities related to long-term debt were $472,000 and at the end of the period, they totaled $498,000. During the period $540,000 of serial bonds were retired. Depreciation on capital assets totaled $607,000. Revenue accrued for the period but not available for use totaled $366,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.) Following is the information concerning operating activity for Annette County. For the year ended June 30 , the net change in total governmental fund balances was $(289,200), and the change in net position of governmental activities was $118,400. During the year, Annette issued $3,000,000 in general obligation bonds at a premium of 101. The bonds are to be used for a construction project. The county acquired $3,750,000 in capital assets and sold capital assets with a book value of $550,000 for $570,600. At the beginning of the period, accrued liabilities related to long-term debt were $470,000 and at the end of the period, they totaled $494,000. During the period $500,000 of serial bonds were retired. Depreciation on capital assets totaled $603,000. Revenue accrued for the period but not available for use totaled $364,600. Required Prepare a reconciliation of the change in governmental fund balance to the change in net position of governmental activities. (Decreases should be indicated with a minus sign.)