Question

The following information is available for the preparation of the government-wide financial statements for the City of Northern Pines for the year ended June 30, 2017:

Expenses:
General government	$	9,950,000
Public safety		23,592,000
Public works		12,503,000
Health and sanitation		6,369,000
Culture and recreation		4,306,000
Interest on long-term debt, governmental type		1,047,000
Water and sewer system		11,845,000
Parking system		430,000
Revenues:
Charges for services, general government		1,139,000
Charges for services, public safety		1,242,000
Operating grant, public safety		716,000
Charges for services, health and sanitation		2,621,000
Operating grant, health and sanitation		1,241,000
Charges for services, culture and recreation		2,254,000
Charges for services, water and sewer		13,001,000
Charges for services, parking system		305,000
Property taxes		27,749,000
Sales taxes		21,185,000
Investment earnings, business-type		326,000
Special item—gain on sale of unused land, governmental type		1,278,000
Transfer from governmental activities to business-type activities		908,000
Net position, July 1, 2016, governmental activities		11,680,000
Net position, July 1, 2016, business-type activities		22,837,000

CITY OF NORTHERN PINES Statement of Activities For the Year Ended June 30, 2017 Program Revenues Net (Expense) Revenue and Change in Net Position Functions/Programs Expenses Charges for Services Operating Grants Governmental Activities Business-Type Activities Total Governmental Activities: Total Governmental Activities Business-Type Activities: Total Business-Type Activities Total – Primary Government General Revenues: Total General Revenues, Special Items, and Transfers Change in Net Position Net Position, Beginning of Year Net Position, End of Year

Answer 1