Need help with the following question, In figuring out, how cash and cash equivalent was calculated? Along with investment in capital asset and unrestricted. I have attached the picture with highlight just need an exact calculation behind these numbers. Thank you!

The City of Bernard starts the year of 2017 with the following unrestricted amounts in its general fund: cash of $26,250 and investments of $86,500. In addition, it holds a small building bought on January 1, 2016, for general government purposes for $315,000 and related long-term debt of $252,000. The building is being depreciated on the straight-line method over 10 years. The interest rate is 10 percent. The general fund has four separate functions: general government, public safety, public works, and health and sanitation. Other information includes the following:

Receipts:Property taxes$648,000 Sales taxes 99,300 Dividend income 29,000 Charges for general government services 23,100 Charges for public safety services 11,950 Charges for public works 4,500 Charges for health and sanitation services 34,700 Charges for landfill 10,950 Grant to be used for salaries for health workers (no eligibility requirements)25,600 Issued long-term note payable 257,000 Sold above investments 102,800 Receivables at year-end:Property taxes ($11,800 is expected to be uncollectible)142,000 Payments:Salary:General government 132,500 Public safety 117,250 Public works 85,000 Health and sanitation (all from grant)22,000 Utilities:General government 11,950 Public safety 19,850 Public works 15,450 Health and sanitation 3,900 Insurance:General government 28,000 Public safety 13,700 Public works (all prepaid as of the end of the year)6,900 Health and sanitation 5,100 Miscellaneous:General government 18,700 Public safety 15,100 Public works 11,450 Health and sanitation 8,550 Interest on previous debt 25,200 Principal payment on previous debt 13,000 Interest on new debt 23,130 Building (public works)246,000 Equipment (public safety)111,000 Public works supplies (30% still held)24,500 Investments 158,000 Ordered but not received:Equipment 39,000 Supplies 8,700 Due at end of year:Salaries:General government 19,800 Public safety 21,050 Public works 7,800

On the last day of the year, the city borrowed $68,000 from a local bank and used that money to buy a truck. The first payment on the loan (plus interest) will be made at the end of the next year.

The city started a landfill this year that it is recording within its general fund. It is included as a public works function. Closure costs today would be $266,500 although the landfill is not expected to be filled for nine more years. The city has incurred no costs to date although the landfill is now 15 percent filled.

For the equipment and supplies that have been ordered but not yet received, the City Council (the highest decision-making body in the government) has voted to honor the commitment when the items are received.

The new building is being depreciated over 20 years using the straight-line method and no salvage value, whereas depreciation of the equipment is similar except that its life is only 10 years. Assume the city records a full year's depreciation in the year of acquisition.

The investments are valued at $163,050 at year-end.

1. a-1. statement of activities for governmental activities for December 31, 2017, and the year then ended.
2. a-2. statement of net position for governmental activities for December 31, 2017, and the year then ended.
3. b-1.statement of revenues, expenditures, and other changes in fund balances for the General Fund as of December 31, 2017, and the year then ended. Assume that the purchases method is being applied.
4. b-2.balance sheet for the General Fund as of December 31, 2017, and the year then ended. Assume that the purchases method is being applied.

a-1. Prepare a stateme a-2. Prepare a statement of net position for governmental activities for December 31, 2017, and the year then ended. b-1. Prepare a statement of revenues, expenditures, and other changes in fund balances for the General Fund as of December b-2. Prepare a balance sheet for the General Fund as of December 31, 2017, and the year then ended. Assume that the purcha Complete this question by entering your answers in the tabs below. Req Al Req A2 Req B1 Req B2 Prepare a statement of net position for governmental activities for December 31, 2017, and the year then ended. CITY OF BERNARD Statement of Net Position December 31, 2017 Governmental Activities Totals Assets Current assets Cash and cash equivalents 156,920 $ 156,920 Prepaid insurance 6,900 6,900 Investments 163,050 63,050 Receivables (net 30,200 30,200 Supplies 7,350 ,350 Total current assets 464,420 $ 464,420 Capital assets Building-general government (net of depreciation $ 252,000 $ 252,000 Building-public works (net of depreciation) 233,700 233,700 Equipment (net of depreciation) 99,900 99,900 Truck (capital lease 68,000 68,000 Total assets 7 $ 1, 118,020 $ 1,118,020 Liabilities: Current liabilities: Salaries payable 48,650 $ 48,650 Noncurrent liabilities: Bank loan payable 68,000 $ 68,000 Closure liability landfill 39,975 39,975 Long-term notes payable 496,000 496,000 Total liabilities F $ 652,625 652,625 Net position: Invested in capital assets, net of related debt $ 157,600 $ 157,600 Restricted for salaries (Grant 3,600 3,600 Unrestricted (deficit) 304, 195 304, 195 Total net position 465,395 $ 465,395