The Following Information Is Available Concerning the Financial Activities of Livingston

Essay

The following information is available concerning the financial activities of Livingston County for 2020:
$$\begin{array} { | l | r | } \hline \text { Change in total fund balances-governmental funds } & \$ 360,000 \\\hline \text { Gain on sale of internal service capital assets } & 25,000 \\\hline \text { Depreciation expense on general capital assets } & 65,000 \\\hline \text { Capital outlays-governmental funds } & 200,000 \\\hline \text { Capital outlays-internal service funds } & 30,000 \\\hline \text { Capital outlays-enterprise funds } & 8,000 \\\hline \text { Change in net position-fiduciary funds } & 25,000 \\\hline \text { Change in net position-internal service funds } & 1,000 \\\hline \text { Loss on sale of enterprise fund capital assets } & 3,000 \\\hline \text { Gain on sale of general capital assets } & 500 \\\hline \text { Repayments of principal on general long-term debt } & 45,000 \\\hline \text { Proceeds from issuance of general long-term debt } & 338,000 \\\hline \text { Proceeds from sale of general capital assets } & 22,000 \\\hline \begin{array} { l } \text { Other expenditures of governmental funds in excess of expenses, excluding } \\\text { depreciation }\end{array} & 3,000 \\\hline \begin{array} { l } \text { Expenses of internal service funds, other than depreciation, not requiring } \\\text { current financial resources }\end{array} & 2,000 \\\hline\end{array}$$ Required
Prepare a schedule showing the reconciliation of the change in total fund balances-governmental funds (as reported on the statement of revenues, expenditures and changes in fund balances of the governmental funds) to the change in net position-governmental activities (as reported on the government-wide statement of activities). Not all information above is used in this reconciliation.