An art display set up for the City of Coyote was recorded within the general fund and generated revenues of $9,000 but had expenditures of $45,000 ($15,000 in expenses and $30,000 to buy land for the display). The CPA firm has determined that this program should have been recorded as an enterprise fund activity because it was offered in association with the art museum.

a. Based on the information provided, what was the correct change in the fund balance for the general fund for 2017?

b. What was the correct overall change in the city's net position on the government-wide financial statements?

c. What was the correct change in the net position of the enterprise fund on the fund financial statements?