Which of the following would not be included as a reconciling item in reconciling the governmental funds statement of revenues, expenditures, and changes in fund balances to the government-wide statement of activities? Bond principal payment reported as an expenditure in a governmental fund. O Interest accrued on long-term notes payable. O Acquisition of capital assets reported as an expenditure in the governmental fund financial statements. Issuance of a short-term note payable.