You are given the following information about South Sandal City: Total Fund Balance (Governmental Funds): $98,112,500 Net Position (Governmental Activities): $32,754,988 Net Change in Fund Balance (Governmental Funds): $2,010,900 Change in Net Position (Governmental Activities): $(4,323,791) Total year-end carrying value of capital assets, net of depreciation: $117,767,450 Current year capital activities in governmental funds: Purchased plot of land to use for new park in the future: $5,100,000 Sold 10 snowplows, which had a combined carrying value of $250,000: $300,000 Implied depreciation expense: $20,250,750 Total year-end outstanding long-term debt (issued at par): $168,005,500 Current long-term debt activities in governmental funds: Principal payments: $9,200,050 Interest payments: $15,150,005 Selected Revenue Items in governmental funds: Current-year property tax levy, collected in the current year: $88,050,000 Current-year property tax levy, expected to be collected in March of next year: $8,005,250 Other Items: The city's last interest payment in the current year was on Sept. 30. The next payment is due on March 31 of next year. Implied accrued interest from Sept.30-Dec 31: $4,750,000 Total year-end accrued liability for compensated absences: $15,010,562 Current-year Compensated Absence expense: $1,289,100 Unamortized prepaid at year-end (prepaid was recorded in a prior year): $2,100,000 Current-year prepaid amortization: $575,000 Internal Service funds that primarily serve governmental funds: Net position at year-end: $ 2,541,100 Current-year change in net position: $(1,525,141) Using this information, complete: a) A reconciliation from the governmental funds balance sheet to the government-wide statement of net position b) A reconciliation from the governmental funds statement of revenues, expenditures and changes in fund balance to the government-wide statement of activities.