Assume that the City of Coyote has already produced its financial statements for December 31, 2017, and the year then ended. The city's 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:

1. Education reported net expenses of $796,000.
2. Parks reported net expenses of $124,000.
3. Art museum reported net revenues of $61,500.
4. General government revenues for the year were $1,070,500 with an overall increase in the city's net position of $212,000.

The fund financial statements indicated the following for the entire year:

1. The general fund reported a $50,500 increase in its fund balance.
2. The capital projects fund reported a $43,000 increase in its fund balance.
3. The enterprise fund reported a $67,250 increase in its net position.

The CPA firm of Abernethy and Chapman has been asked to review several transactions that occurred during 2017 and indicate how to correct any erroneous reporting and the impact of each error. View each of the following situations as independent.

The City of Coyote mailed property tax bills for 2018 to its citizens during August 2017. Payments could be made early to receive a discount. The levy becomes legally enforceable on February 15, 2018. All money received must be spent during 2018 or later. The total assessment is $336,000, and 45 percent of that amount is collected in 2017 less a 10 percent discount. The city expects to receive all remaining money during 2018 with no discount. During 2017, the government increased cash and a revenue for the amount received. In addition, a receivable account and an unavailable revenue account for $184,800 were recognized.

1. In the general information above, an overall increase in the city's net position of $212,000 was found on the government-wide financial statements. What was the correct overall change in the city's net position as reported on the government-wide financial statements?
2. In the general information above, an overall increase of $50,500 was reported in the general fund balance. What was the correct change during 2017 in the general fund's balance?