2-8. 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 $ 9,700,000 Public safety 23,000,000 Public works 12,190,000 Health and sanitation 6,210,000 Culture and recreation 4,198.000 Interest on long-term debt, governmental type 1.021,000 Water and sewer system 11,550,000 Parking system 419.000 Revenues Charges for services, general government 1.110,000 Charges for services, public safety 1,210,000 Operating grant, public safety 698.000 Charges for services, health and sanitation 2,555,000 Operating grant, health and sanitation 1.210,000 Charges for services, culture and recreation 2.198,000 Charges for services, water and sewer 12.678,000 Charges for services, parking system 298,000 Property taxes 27.112.000 Sales taxes 20,698.000 Investment earnings, business-type 319,000 Special item-gain on sale of unused land, governmental type 1.250.000 Transfer from governmental activities to business-type activities 888,000 Net position, July 1, 2016, governmental activities 11,422,000 Net position, July 1, 2016, business-type activities 22,333.000 From the previous information, prepare, in good form, a Statement of Activities for the city of Northern Pines for the year ended June 30, 2017. Northern Pines has no component units. 2-9. The following Stene