Which of the following would not be included as a reconciling item in reconciling the governmental fund statement of revenues, expenditures, and changes in fund balance to the government-wide statement of activities?

Bond issuances reported as an other financing source in a governmental fund.

Interest accrued on long-term notes payable.

Acquisition of capital assets is reported as an expenditure in the governmental fund financial statements.

Interest accrued on Property Taxes ReceivableDelinquent.