Preparation of the statement of activities

The City of Tuscola reports the following revenues for the fiscal year:

Real estate and personal property taxes	$75,401
Motor vehicle and other excise taxes	3,692
Grants and contributions not restricted	3,634

The City also reports the following revenues from fees it charges for services and operating grants and contributions it has received during the year as well as expenses it has incurred, categorized by governmental activity:

Functions/Programs	Charges for Services	Operating Grants and Contributions	Expenses
Primary government
Governmental activities:
General government	$409	$580	$6,969
Public safety	1,175	308	8,237
Education	1,092	5,524	59,867
Public works	87	195	3,465
Human services	850	138	2,012
Library	66	96	1,292
Pension and benefits	-	4,110	5,532
Interest	-	-	1,275
Total governmental activities	$3,679	$10,951	$86,649

The City manages two business-type activities: a sanitation department which oversees solid and liquid waste disposal and a municipal pool. Both of these activities charge users a fee that is set at the beginning of the year at a level that is anticipated to cover the costs of providing the service. These fees cannot be changed during the year. As a result, these activities may produce a net profit or loss for the year, depending on the level of operating costs. The revenues and expenses for these services are provided in the following table:

Functions/Programs	Charges for Services	Expenses
Business-type activities:
Sanitation	$5,961	$3,407
Municipal pool	524	742
	$6,485	$4,149

Prepare the City of Tuscola's Statement of Activities for the year (assume a beginning balance for Net Position of $175,638 for Governmental activities and $35,554 for Business-type activities).

HINT: Remember to use negative signs with answers when appropriate.

Please help with the incorrect answers above.

City of Tuscola Statement of Activities Charges Operating for Grants & Expenses Services Contributions Governmental Activities Business Type Activities Total $ $ 409 $ 580 $ 0$ 0 x 6,969 8,237 59,867 0 x $ OX 1,175 308 0 x 1,092 5,524 0 x 0 x 3,465 87 195 0 x 0 x 0 X 2,012 850 138 0 x 1,292 66 OX 0 x 5,532 0 x 0 X 96 4,110 0 10,951 0 0 x 0 0 X 1,275 88,649 $ $ 3,679 $ $ 0 x $ $ 0 X Primary government Governmental activities-- General government Public safety Education Public works Human services Library Pension and benefits Interest Total governmental activities Business type activities-- Sanitation Municipal pool Total business type activities Total primary government General revenues-- Real estate and personal property taxes Motor vehicle and other excise taxes Grants and contributions not restricted Total general revenues and transfers Change in net position Net position: Beginning of year End of year $ $ 0$ 0 $ 0 x $ 0 X 0 0 x 3,407 742 4,149 92,798 5,961 $ 524 6,485 $ 10,164 $ $ $ 0$ 0$ 0 X $ $ $ 10,951 $ 0 X $ 0 X $ 0 x $ 75,401 $ 0$ 75,401 3,692 3,692 3,634 3,634 $ 0 $ 82,727 82,727 $ 0 x $ $ 0 x $ 0 x 0 x 175,638 0 x $ 35,554 0 x $ $ City of Tuscola Statement of Activities Charges Operating for Grants & Expenses Services Contributions Governmental Activities Business Type Activities Total $ $ 409 $ 580 $ 0$ 0 x 6,969 8,237 59,867 0 x $ OX 1,175 308 0 x 1,092 5,524 0 x 0 x 3,465 87 195 0 x 0 x 0 X 2,012 850 138 0 x 1,292 66 OX 0 x 5,532 0 x 0 X 96 4,110 0 10,951 0 0 x 0 0 X 1,275 88,649 $ $ 3,679 $ $ 0 x $ $ 0 X Primary government Governmental activities-- General government Public safety Education Public works Human services Library Pension and benefits Interest Total governmental activities Business type activities-- Sanitation Municipal pool Total business type activities Total primary government General revenues-- Real estate and personal property taxes Motor vehicle and other excise taxes Grants and contributions not restricted Total general revenues and transfers Change in net position Net position: Beginning of year End of year $ $ 0$ 0 $ 0 x $ 0 X 0 0 x 3,407 742 4,149 92,798 5,961 $ 524 6,485 $ 10,164 $ $ $ 0$ 0$ 0 X $ $ $ 10,951 $ 0 X $ 0 X $ 0 x $ 75,401 $ 0$ 75,401 3,692 3,692 3,634 3,634 $ 0 $ 82,727 82,727 $ 0 x $ $ 0 x $ 0 x 0 x 175,638 0 x $ 35,554 0 x $ $