A Government's Statement of Revenues,Expenditures,and Changes in Fund Balances Reported

Multiple Choice

A government's Statement of Revenues,Expenditures,and Changes in Fund Balances reported proceeds of bonds in the amount of $500,000.It also reported expenditures for bond principal in the amount of $1,000,000.The last interest payment was on the last day of the fiscal year.The reconciliation from the governmental funds changes in fund balances to the governmental activities change in net assets would reflect a(an) :

A) Increase of $500,000.
B) Decrease of $500,000.
C) Increase of $1,500,000.
D) Decrease of $1,500,000.