Question - The City of Sunrise levied property taxes in 2016 in the amount of $10 million. It is estimated that 1% will be uncollectible. During 2016, $8,500,000 was collected, and it is anticipated and recognized that $400,000 will be collected during the next 60 days. When moving from the changes in fund balances in the Statement of Revenues, Expenditures, and Changes in Fund Balances to the changes in net position in the Statement of Activities, what will be the adjustment? Why this happened?