**I only need help with the chart at the bottom!
The government-wide financial statements for the City of Arborland for a three-year period are presented. CITY OF ARBORLAND Statements of Net Position As of December 31 (in thousands) 2020 Business type Activities Total 2019 Business type Activities 2018 Business type Activities Governmental Activities Governmental Activities Governmental Activities Total Total $ 5.781 1,038 3,947 $ 13,839 738 2,997 258 31 17,863 $ 1,850 296 1,814 13 63 4,036 $ 15,689 1,034 4.811 271 94 21,899 $ 5,803 186 1,613 11 53 7,666 $ 11,584 1,224 5,560 762 529 19,659 $ 10,856 829 2,115 176 172 14,148 $ 5,392 184 1,477 10 54 7,117 751 $ 16,248 1,013 3,592 186 226 21,265 476 11,993 2.230 37,850 (17,539) 22,541 40,404 2.601 17,764 (4,681) 15,684 19,720 4,831 55,614 (22,220) 38,225 60,124 2.570 40,105 (17,732) 24,943 36,936 1,809 17,800 (11,026) 8,583 16,249 4,379 57,905 (28,758) 33,526 53,185 1,976 36,847 (20,680) 18,143 1,609 15,301 (8,902) 8,008 15,125 3,585 52,148 (29,582) 26,151 47,416 32,291 Assets Current assets: Cash Investments Receivables (net) Prepaid expenses Inventories Total current assets Capital assets: Land Depreciable assets Accumulated depreciation Total capital assets (net) Total assets Liabilities Accounts payable Deferred revenue Other, current Total current liabilities Bonds payable Total liabilities Net Position Net investment in capital assets Restricted for: Capital projects Debt service Unrestricted (deficit) Total net position 717 381 320 1,730 37 1,759 3.526 16,400 19,926 250 967 7,500 8,467 2,447 37 2,009 4,493 23,900 28,393 869 320 1,653 2,842 19,400 22.242 195 576 7,550 8,126 1,250 320 1,848 3,418 26,950 30,368 1,783 107 1,789 3,679 18,400 22,079 195 515 7,000 7,515 2,103 107 1,984 4,194 25,400 29,594 14.748 6,591 21.339 10,665 5,195 15,860 6,021 3,072 9,093 190 938 4,602 $ 20,478 4,662 $11,253 190 938 9,264 $ 31,731 156 1,038 2,835 $ 14,694 2,928 $ 8,123 156 1,038 5,763 $ 22,817 135 823 3,233 $ 10,212 4,538 $ 7,610 135 823 7,771 $ 17,822 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2020 (in thousands) Program Revenues Charges Operating Capital for Grants and Grants and Services Contributions Contributions Net (Expense) Revenue and Changes in Net Position Business- Governmental type Activities Activities Total Expenses $ 104 418 Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 5,722 1,931 7,963 2,829 2,416 2,480 953 24,294 3,145 $27,439 $ 581 966 1,780 574 559 55 $ 745 $ (5,141) (861) (5,765) (2,255) (1,112) (556) (953) (16,643) 1,869 $ (5,141) (861) (5,765) (2,255) (1,112) (556) (953) (16,643) 3,130 $(13,513) 2,391 4,515 6,218 $10,733 745 57 $ 802 $ 3,130 $ 3,130 $ 2,391 $(16,643) 18,046 18,046 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net positionJanuary 1 Net position-December 31 2,815 1,216 350 22,427 5,784 14.694 $ 20,478 2,815 1,216 350 22.427 8,914 22,817 $ 31,731 3,130 8,123 $11,253 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2019 (in thousands) Net (Expense) Revenue and Program Revenues Changes in Net Position Charges Operating Capital Business- for Grants and Grants and Governmental type Expenses Services Contributions Contributions Activities Activities Total Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 153 214 1,948 152 332 $ 167 130 $ 355 $ 4,158 1,742 5,244 2,229 4,262 1,305 1,179 20,119 4,292 $24,411 $ (4,005) (1,361) (3,166) (2,077) (3,575) (679) (1,179) (16,042) 626 $ 4,005) (1,361) (3,166) (2,077) (3,575) (679) (1,179) (16,042) 513 $(15,529) 923 2,799 4,790 $7,589 355 15 $ 370 $ 513 $ 513 $ 923 $(16,042) 14,619 14,619 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net positionJanuary 1 Net position-December 31 4,039 1,166 700 20,524 4,482 10,212 $ 14,694 4,039 1,166 700 20.524 4,995 17,822 $ 22,817 513 7,610 $8,123 CITY OF ARBORLAND Statement of Activities For the Year Ended December 31, 2018 (in thousands) Program Revenues Charges Operating Capital for Grants and Grants and Services Contributions Contributions Net (Expense) Revenue and Changes in Net Position Business- Governmental type Activities Activities Total Expenses Functions/Programs Governmental Activities: General government Judicial Public safety Health and sanitation Culture and recreation Road maintenance Interest on long-term debt Total governmental activities Business-type activities Total government $ 114 208 1,728 466 539 $ 62 15 $ 4,047 2,001 4,363 2,721 3,709 1,613 1,198 19,652 2,887 $22,539 $ (3,933) (1,731) (2,620) (2,255) (2,550) (1,143) (1,198) (15,430) IIIIII $ 620 470 $ (3,933) (1,731) (2,620) (2,255) (2,550) (1,143) (1,198) (15,430) 971 $(14,459) 547 3,055 3,833 $6,888 620 25 $ 645 $ 971 $ 971 $ 547 $(15,430) 13,600 13,600 General Revenues: Property taxes Grants and contributions not restricted to specific programs Investment earnings Special item-gain on sale of land Total general revenues and special items Change in net position Net position January 1 Net position-December 31 3,040 756 525 17,921 2,491 7,721 $ 10,212 3,040 756 525 17,921 3,462 14,360 $ 17,822 971 6,639 $7,610 Additional information follows: Population: Year 2020: 30,450, Year 2019: 28,321, Year 2018: 26,404. Debt limit remained at $20,150,000 for each of the three years. Net cash from operations is generally 80 percent of total revenues each year. Required a. Select X for the financial performance measures in Illustration 10_4 that can be calculated for the City of Arborland based on the information provided. Performance Measures 1. Unrestricted net position 2. Capital asset condition 3. Debt to assets 4. Current ratio 5. Quick ratio 6. Change in net position 7. Interperiod equity 8. BTA self-sufficiency 9. Revenue dispersion 10. Bonded debt per capita 11. Available legal debt limit 12 Property taxes per capita b. Calculate those ratios identified in part a for FY 2020. Show your computations. (Round your answers to the nearest whole dollar amount. Enter your answer in thousands except for Bonded debt per Capita, Available Legal Debt Limit and Property Taxes per capita whose values should be entered in dollars and not in thousands. Use ending values if the averages are not available. Use Property tax revenues instead of Property tax levy in your computation.) Unrestricted Net Position Choose Numerator Choose Denominator = Unrestricted Net Position Governmental Activities % 2020 2019 % 2018 + = % Business-Type Activities 2020 % 2019 = % 2018 = % Capital Asset Condition Choose Denominator Choose Numerator = Capital Asset Condition Governmental Activities 2020 = % % 2019 2018 % Business-Type Activities 2020 = % 2019 + % 2018 % Debt to Assets Choose Numerator Choose Denominator = Debt to Assets Governmental Activities 2020 % 2019 + % 2018 + % Business-Type Activities 2020 % 2019 + 111111 % 2018 + % Current Ratio Choose Numerator Choose Denominator + = Current Ratio Governmental Activities 2020 times 2019 + times 2018 + = times Business-Type Activities 2020 times 2019 = times 2018 times Quick Ratio Choose Numerator Choose Denominator = Quick Ratio Governmental Activities 2020 times 2019 times 2018 + times Business-Type 2020 times 2019 + = times 2018 times Change in Net Positon 2020 2019 2018 Interperiod Equity Choose Denominator Choose Numerator Interperiod Equity + + 2020 times 2019 times 2018 times BTA Self-Sufficiency Choose Denominator Choose Numerator + = BTA self-sufficiency 2020 + times 2019 + times 2018 times Revenue Dispersion Choose Denominator Choose Numerator = Revenue Dispersion 2020 + % 2019 % 2018 % Bonded Debt per Capita Choose Denominator Choose Numerator = Bonded Debt per Capita 2020 2019 2018 = Available Legal Debt Limit Choose Denominator Choose Numerator + = Available Legal Debt Limit 2020 + % 2019 % 2018 % Property Taxes per Capita Choose Denominator Choose Numerator = Property Taxes per Capita 2020 + 2019 + 2018 + 3 3
