Assume that the City of Coyote has produced its financial statements for December $31,2020,$ and the year then ended. The city's

general fund was only used to monitor education and parks. Its capital projects funds worked in connection with each of these

functions at times during the current year. The city also maintained an enterprise fund to account for its art museum.

The government$-$wide financial statements provide the following figures:

Education reports net expenses of $$732,000.$

Parks reports net expenses of $$156,000.$

Art museum reports net revenues of $$70,750.$

General government revenues for the year were $$1,002,250$ with an overall increase in the city's net position of $$185,000.$

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

The general fund reports a $$36,000$ increase in its fund balance.

The capital projects fund reports a $$50,250$ increase in its fund balance.

The enterprise fund reports a $$75,000$ increase in its net position.

The city asks the CPA firm of Abernethy and Chapman to examine several transactions that occurred during $2020$ and indicate how to

correct any erroneous reporting. Officials also want to know the effect of each error. View each of the following situations as

independent.

The City of Coyote mails property tax bills for $2021$ to its citizens during August $2020.$ Property owners could make payments early to

receive a discount. The levy becomes legally enforceable on February $15,2021.$ All money received by the city must be spent during

$2021$ or later. The total assessment is $$450,000.$ Of that amount, the city collects $20$ percent, less a $10$ percent discount, in $2020.$ The

city expects to receive all of the remaining money during $2021$ with no discount. During $2020,$ the government increases cash as well

as revenue for the amount received. No change was made in creating government$-$wide financial statements.

a$.$ What is the correct overall change in the city's net position as should be shown on the government$-$wide financial statements?

b$.$ What is the correct change for $2020$ in the fund balance reported for the city's general fund?