(reporting reconciliation between fund and government-wide financial statements)return to your solution to exercise e10-28, regarding oliver city’s capital assets. using the journalentries you prepared for that exercise, prepare the wording and the numbers you would use in describingthe reconciliation of the amounts reported in the two funds’ financial statements to the two government-wide financial statements. ex 10-28oliver city reported capital assets of $4,300,000 and accumulated depreciation of $2,000,000 in thegovernmental activities column of its government-wide statement of net position for the year endeddecember 31, 2018. the total governmental funds column in oliver’s calendar year 2019 statementof revenues, expenditures, and changes in fund balances showed that oliver’s capital outlay expendi-tures were $340,000. oliver city’s director of finance estimated that total depreciation for 2019 was$200,000. based on this information, prepare journal entries to adjust oliver’s 2019 fund financialstatements so government-wide statements can be prepared