The city maintains a landfill that has been recorded during the current year within its parks. The landfill generated program revenues of $4,000 in Year 4 and cash expenses of $15,000. It also paid $3,000 cash for a piece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $200,000 to clean up the landfill when it is closed in several years. The landfill was 18 percent filled at the end of Year 3 and is 26 percent filled at the end of Year 4. No payments will be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardless of the situation.

a. The city believes that the landfill was included correctly in all previous years as one of its enterprise funds. According to the information provided, the overall increase in net position reported was $140,000. What is the correct overall change in the net position in the government-wide financial statements?

b. The city believes that the landfill was included correctly in all previous years in one of the enterprise funds. According to the information provided, the enterprise fund reported an increase in its net position of $60,000. What is the correct change in the net position of the enterprise fund in the fund financial statements?

c. The city believes that the landfill was included correctly in all previous years within the general fund. What is the correct change in the fund balance of the general fund?