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The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of its June 30 fiscal year-end. Assume that beginning net position is $1,673 (in thousands) and that there were no changes in net position during the year other than those reflected in the selected account balances shown. For simplicity, assume that the village does not have business-type activities or component units. WESTOVER VILLAGE Governmental Activities Selected Account Balances (in thousands) For the Year Ended June 30, 2020 Debits 12,382 9,601 6,798 6,098 34,874 Credits Expenses-culture and Recreation Expenses-General Government Expenses-Health and Sanitation Expenses-Interest on Long-term Debt Expenses-Public Safety General Revenues-Investment Earnings General Revenues-Property Taxes General Revenues-Unrestricted Grants and Contributions Program Revenue-Culture and Recreation-Charges for Services Program Revenue-Culture and Recreation-Operating Grants Program Revenue-General Government-Charges for Services Program Revenue-General Government-Operating Grants Program Revenue-Health and Sanitation-Charges for Services Program Revenue-Public Safety-Capital Grants Program Revenue-Public Safety-Charges for Services Program Revenue-Public Safety-Operating Grants Special Item-Gain on Sale of Park Land 1,988 56, 330 1,230 4,025 2,480 3,176 873 5, 642 65 1 , 228 1,337 3,503 WESTOVER VILLAGE Statement of Activities (Partial) For the Year Ended June 30, 2020 (in thousands) Net Program Revenu es Expense) Revenue and Charges for Operating CapitalChanges in Functions/Programs Expenses Grants Services Grants Primary Government: $(5,422) (32,244) (1,156) (5,877) 6,098) (50,797) 9,571$ 3,276$ 1,228 5,642 4,025 873 blic Safety ealth and Sanitation ulture and Recreation nterest on Long-term Debt 34,874 1,337 65 6,798 12,382 6,098 2,480 69,723 $ 14,171 4,690 S 65 Total Governmental Activities General Revenues Taxes 56,300 1,230 1,988 59,518 3,593 63,111 Grants and Contributions t Earnings Total general revenues l Item-Gain on Sale of Park Land Total general revenues and special items Change in net position Net position July 1, 2019 Net position June 30, 2020 The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of its June 30 fiscal year-end. Assume that beginning net position is $1,673 (in thousands) and that there were no changes in net position during the year other than those reflected in the selected account balances shown. For simplicity, assume that the village does not have business-type activities or component units. WESTOVER VILLAGE Governmental Activities Selected Account Balances (in thousands) For the Year Ended June 30, 2020 Debits 12,382 9,601 6,798 6,098 34,874 Credits Expenses-culture and Recreation Expenses-General Government Expenses-Health and Sanitation Expenses-Interest on Long-term Debt Expenses-Public Safety General Revenues-Investment Earnings General Revenues-Property Taxes General Revenues-Unrestricted Grants and Contributions Program Revenue-Culture and Recreation-Charges for Services Program Revenue-Culture and Recreation-Operating Grants Program Revenue-General Government-Charges for Services Program Revenue-General Government-Operating Grants Program Revenue-Health and Sanitation-Charges for Services Program Revenue-Public Safety-Capital Grants Program Revenue-Public Safety-Charges for Services Program Revenue-Public Safety-Operating Grants Special Item-Gain on Sale of Park Land 1,988 56, 330 1,230 4,025 2,480 3,176 873 5, 642 65 1 , 228 1,337 3,503 WESTOVER VILLAGE Statement of Activities (Partial) For the Year Ended June 30, 2020 (in thousands) Net Program Revenu es Expense) Revenue and Charges for Operating CapitalChanges in Functions/Programs Expenses Grants Services Grants Primary Government: $(5,422) (32,244) (1,156) (5,877) 6,098) (50,797) 9,571$ 3,276$ 1,228 5,642 4,025 873 blic Safety ealth and Sanitation ulture and Recreation nterest on Long-term Debt 34,874 1,337 65 6,798 12,382 6,098 2,480 69,723 $ 14,171 4,690 S 65 Total Governmental Activities General Revenues Taxes 56,300 1,230 1,988 59,518 3,593 63,111 Grants and Contributions t Earnings Total general revenues l Item-Gain on Sale of Park Land Total general revenues and special items Change in net position Net position July 1, 2019 Net position June 30, 2020