During 2008, 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 2008 in the net assets reported on the government-wide financial statements? LO9

b. In the general information, the parks reported net expenses for the period of $100,000. What was the correct amount of net expenses reported by the parks?