Assume that the City of Coyote has already produced its financial statements for December 31, 2015, and the year then ended. The citys General Fund was only for education and parks. Its Capital Projects Funds worked with each of these functions at times during the current year. The city also had established an Enterprise Fund to account for its art museum.

	The government-wide financial statements indicated the following figures:
		Education reported net expenses of $702,000.
		Parks reported net expenses of $144,000.
		Art museum reported net revenues of $50,250.
		General government revenues for the year were $966,750 with an overall increase in the citys net position of $171,000.
	The fund financial statements indicated the following for the entire year:
		The General Fund reported a $45,250 increase in its fund balance.
		The Capital Projects Fund reported a $53,750 increase in its fund balance.
		The Enterprise Fund reported a $69,000 increase in its net position.

The CPA firm of Abernethy and Chapman has been asked to review several transactions that occurred during 2015 and indicate how to correct any erroneous reporting and the impact of each error. View each of the following situations as independent.

During 2015, the City of Coyote contracted to build a bus stop for schoolchildren costing $10,800 as a special assessments project for which it collected $10,800 from affected citizens. The government had no obligation in connection with this project. Both a $10,800 revenue and a $10,800 expenditure were recorded in the Capital Projects Fund. In preparing government-wide financial statements, an asset and a general revenue were recorded for $10,800.

a.	In the general information above, the Capital Projects Fund reported a $53,750 increase in its fund balance for this year. What was the correct change in the Capital Projects Funds balance during 2015?

b.	In the general information, a $171,000 overall increase in the citys net position was found on the government-wide financial statements. What was the correct overall change in the citys net position on the government-wide financial statements?