For the Following Items That Require Reconciliation Between Governmental Funds

Short Answer

For the following items that require reconciliation between governmental funds financial statements and governmental activities financial statements at the government-wide level according to GASB standards,indicate whether the reconciliation will (A)always be subtracted from fund balances-governmental funds,(B)always be added to fund balances-governmental funds,or (C)may be added to or subtracted from fund balances-governmental funds in arriving at net position of governmental activities.
_____ 1.Capital assets used in governmental activities
_____ 2.Long-term liabilities that are not payable in the current period
_____ 3.Net position of internal service funds that are primarily governmental in nature
_____ 4.Accrued interest payable not due in the current period