During 2017, the City of Coyote's General Fund received $10,000, which was recorded as a general revenue when it was actually a program revenue earned by its park program.

a. What was the correct overall change for 2017 in the net position reported on the government wide financial statements?

b. In the general information above, the parks reported net expenses for the period of $100,000.

What was the correct amount of net expenses reported by the parks?