Which of the following items would likely appear in the reconciliation between the governmental fund financial statements and the governmental activities column in the government$-$wide financial statements?

Multiple Cholce

The inclusion of long$-$term liabilities in the government$-$Mde financial statements and not in the governmental fund financial statements.

The Inclusion of depreciation of capital assets in the govemmental activites column of the government$-$wide financial statements and not in the governmental fund statements.

The additional accrual of some revenues and expenses in the government$-$wide financlal statements that were not made in the govemmental fund financlal statements.

All of the cholces are correct