1. The following information is available about items that differ between the governmental funds and the government wide statements. Assume that there are no internal service funds. The schedule of capital assets prepared for the year ended December 31, 2015, includes the following items:

Beginning Ending
Government Activities Balance Additions Retirements Balance
Total Capital Assets
(at gross) $700,000 $50,000 $(25,000) $725,000
Less: Accumulated
Depreciation (170,000) (30,000) 17,500 (182,500)
Net Capital Assets $530,000 $20,000 $ (7,500) $542,500
The bond was issued at the beginning of the year, and the following amortization schedule is available.
Interest Cash Premium Bond
Date Expense Paid Amortization Balance
1/1/2015 $104,213
12/31/2015 6,253 7,000 747 $103,466
The net change in fund balances-total governmental funds was $1,100,000.
Required:
Prepare the reconciliation of the statement of revenues, expenditures, and changes in fund balances to the statement of activities on a government-wide basis for the year ended December 31, 2015.

2. The following information was available about items that differed between the governmental funds and the government-wide statements. Assume that there are no internal service funds. The schedule of capital assets prepared for the year ended December 31, 2015, included the following items:
Beginning Ending
Government Activities Balance Additions Retirements Balance
Total Capital Assets
(at gross) $800,000 $60,000 $(30,000) $830,000
Less: Accumulated
Depreciation (200,000) (40,000) 22,500 (217,500)
Net Capital Assets $600,000 $20,000 $ (7,500) $612,500
The bond was issued at the beginning of the year and the following amortization schedule is available:
Interest Cash Premium Ending
Date Expense Paid Amortization Balance
1/1/2015 $104,213
12/31/2015 $6,253 $7,000 $747 $103,466
The total fund balances for governmental activities was $3,125,000 at the end of the year.
Required:
Prepare the reconciliation of the governmental fund balances to the net position reported for governmental activities on the Statement of Net Position as of December 31, 2015.