potakised CITY OF BERNARD Statement of Activities For Year Ended December 31, 2020 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Functions/Programs } & \multirow[b]{2}{*}{ Expenses } & \multicolumn{2}{|c|}{ Program Revenues } & \multicolumn{4}{|c|}{\begin{tabular}{l} Net (Expense) Revenue and \\ Changes in Net Position \end{tabular}} \\ \hline & & \begin{tabular}{l} Charges for \\ Services \end{tabular} & \begin{tabular}{c} Grants and \\ Contributions \end{tabular} & Govi & \begin{tabular}{l} ernmental \\ ctivities \end{tabular} & & Total \\ \hline \multicolumn{8}{|l|}{ Governmental activities: } \\ \hline General government & \begin{tabular}{ll} $ & 225.700 \end{tabular} & $16,000 & & $ & (209,700) & $ & (209,700) \\ \hline Public salety & 194,200 & 9,350 & & & (184,850) & & (184,850) \\ \hline Public works & 189,565 & 3,900 & & & (185,665) & & (185,665) \\ \hline Health and sanitation & 41,400 & 38,200 & $27,900 & & 24,700 & & 24,700 \\ \hline Interest on debt & 48,170 & & & & (48,170) & & (48,170) \\ \hline & & 9 & 1 & & +1 & & +2 \\ \hline Total govemmental activities & $699.035 & 67.450 & 27,900 & 5 & (603.685) & $ & (603.685) \\ \hline \multicolumn{8}{|l|}{ General revenues: } \\ \hline Property taxes & & & & 5 & 734,600 & $ & 734,600 \\ \hline Sales taxes & & & & & 103,300 & & 103.300 \\ \hline Dividend income & & & & & 21,000 & & 21,000 \\ \hline Gain on sale of investments & & & & I & 16.200 & & 16.200 \\ \hline Gain on value of investments & & & & & 5,450 & & 5,450 \\ \hline & & & & & & & \\ \hline Total general revenues & & & & $ & 890,550 & 5 & 880,550 \\ \hline \multicolumn{8}{|l|}{ Change in net position: } \\ \hline Change during 2020 & & 11 & & 5 & 276.865 & $ & 276,865 \\ \hline Net position-beginning & & & & & 149,450 & 1 & 149,450 \\ \hline Net position - ending & & & & 5 & 426,315 & s & 426,315 \\ \hline \end{tabular} ReqA2