The following information has been provided by the City of Edward for its most recent December 31 fiscal year-end. The information provided relates to financial information needed to reconcile the net change in governmental fund balances to the change in net position of governmental activities.

Net change in total governmental fund balances $ 322,791
Change in net position of governmental activities 228,084
Capital outlay reported as expenditures 237,762
Long-term debt issuance (notes and leases) 314,083
Depreciation expense 36,955
Accrued expenses that do not require use of current financial resources 4,550
Revenues that do not provide current financial resources 23,119

Prepare reconciliation of the net change in governmental fund balances to the change in net position of governmental activities