The following information has been provided for the City of Elizabeth for its fiscal year ended June 30. The information provided relates to financial information reported on the city’s statement of net position and its total governmental funds balance. Deferred inflows of resources due to unavailability of resources to pay current expenditures$365,200 Capital assets 641,900 Accumulated depreciation on capital assets 357,400 Accrued interest on bonds and long-term notes payable 3,200 Bonds and long-term notes payable 178,200 Unamortized premium on bonds payable 2,700 Compensated absences 17,300 Total governmental fund balances 163,700 Total net position of governmental activities 612,000 Required Prepare reconciliation of the governmental fund balances to the net position of governmental activities. (Decreases should be indicated with a minus sign.)