Preparation of the statement of activities The coy of Warne reports the following revenues for the frscal vear: Note: Use negative sigrs with Net expense and Change in net position answers, when opproprite. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Total governmental activities & $ & 0 & $ & 0 & $ & 0 & $ & & 0 \\ \hline \multicolumn{10}{|l|}{ Business-Type Activities } \\ \hline Sanitation & 0 & x & $ & 0x & $ & 0 & $ & 0x & \\ \hline \multirow[t]{2}{*}{ Municipal pool } & 0 & x & & 0x & 6 & 0 & & 0 & , \\ \hline & & 0 & & 0 & & 0 & & & 0 \\ \hline \multirow[t]{3}{*}{ Total primary government } & 0 & x & $ & 0x & 6 & 0x & $ & 0 & x \\ \hline & & & \multicolumn{2}{|c|}{ Governmental } & \multicolumn{2}{|c|}{ Business-Type } & & & \\ \hline & & & \multicolumn{2}{|c|}{ Activities } & \multicolumn{2}{|c|}{ Activities } & \multicolumn{3}{|c|}{ Total } \\ \hline (continued from above) & & & $ & 0 & $ & 0 & $ & 0 & 0 \\ \hline \multicolumn{10}{|l|}{ General Revenues: } \\ \hline Real estate and personal property taxes & & & $ & 0 & 5 & 0 & $ & 0x & \\ \hline Motor vehicle and other excise taxes & 3= & & & 0 & & 0 & & 0 & \\ \hline Grants and contributions not restricted & & & & 0 & & 0 & & 0x & x \\ \hline Total general revenues and transfers & & & & 0 & & 0 & & & 0 \\ \hline Change in net position & & & & 0x & & 0x & & 0 & \\ \hline \multicolumn{10}{|l|}{ Net position: } \\ \hline Beginning of year & & & & 175,638 & & 53,455 & & 229,093 & \\ \hline End of year & & & 5 & 175,638 & $ & 53,455 & 5 & 229,093 & \\ \hline \end{tabular}