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Assume the Cry' of Coyote nas already produced Its financl&l statements for December 31.2017. and the year then ended. The cry's genet.' funa was only for eaucet'cn parks. Its or*cts funds worked '.ltn exn of these functions at tmes aurlng the current year. The cry' also had estableshed on enterprlse fund to account for Its art museum. The govern,menv.vlde financlal statements Indlcated the figures: Educnon reoorted net exoenses of "52.000. Parks reported net expenses of S143.OOO. An museunl reported net revenues of $73.750. General government revenues for tne year were 960.250 wqth an overall Increase In the cry's net of S239.OOQ The fund finenczl stotements ndlcoted the followlng for the entre year: The general tund reported 8$41.000 Increase In rs balnce_ The camal VOJects fund reported S63.300 Increase In Its fund balance. The entewlse fund reported $78,250 Irxreese In Its net posmon. The CPA firm of Abernethy and Chapman has been asked to review several trensactlons occurred aurlng 2017 Indicate now to correa any erroneous repomng and the Impact of each error Vvew each of the f0110%4ng sltu&tlons as Independent Dunng 2017. the Cty of Coyote contrected to bulld bus stop for schoolch'ldren costlng SIZ600 as speclal assessments zroJect for which codected 32.600 from affected citizens. The government had no ollgatnn connection with thlS Or0Ject 30th 3 32600 revenue SIZ600 expend'ture were recorded In the coplt&l pr*cts fund In prepulng government-wlde "noncl&l stbtements. on asset and a general revenue vre recorded for 312.600. In the generel Informatlon Bbove. the projects furd reported "3.500 Increase In Its fund balance for ttys year. What was the correct change In the grojects fund's balance cunng 2017? In the genera' Informatlon. 239000 overall Increase In the cry's net posltlon was found on the government-wide financlal Statements. What was the correct overall change In the net OOS1ton on the governmentw'de statements?