Information About the Conversion of the June 30, 20X6, Governmental

question 9

Essay

Information about the conversion of the June 30, 20X6, Governmental Funds Balance Sheet to the Statement of Net Position for the City of Pleasant Hill is presented below (all amounts are in thousands of dollars):

$\begin{array}{llr} \text { All governmental funds' fund balances. } &\$13,000\\ \text { Deferred revenues related to property taxes } &2,000\\ \text {Accrued interest on long-term liabilities } &1,200\\ \text { General capital assets.} &10,800\\ \text {Accumulated depreciation on general capital assets } &4,100\\ \text { General long-term liabilities: } &\\ \text { Bonds payable for capital assets } &5,700\\ \text { Compensated absences payable } &3,200\\ \text { Internal service fund serving governmental activities } &\\ \text { Net position } &3,000\\ \text { Capital assets, net of accumulated depreciation} &1,700\\ \text {Capital-related liabilities } &500\\\end{array}$

Requirement: Prepare the reconciliation of total fund balance to net position for governmental activities for the City of Pleasant Hill, given the following information.

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Definitions:

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