here is information on the results of operations of a county government for the current year: change in fund balances, governmental funds $12,000,000 accrued pension expenses of governmental funds 200,000 payments of principal on general long-term debt 4,000,000 proceeds from issuing general long-term debt 7,000,000 outlays for general capital assets 5,400,000 depreciation expense on general capital assets 600,000 accrued compensated absences of governmental funds 90,000 net loss on disposal of general capital assets 150,000 proceeds from the sale of general capital assets 80,000 calculate the change in net position of governmental activities based on the reconciliation of change in fund balance to change in net position of governmental activities.
