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: Charges for services Functions/Programs Expenses Business-type activities: Sanitation $7,817 $5,766 Municipal pool 887 1,256 $8,704 $7,022 Prepare the City of Ephraim Statement of Activities for the year (assume a beginning balance for Net Position of $297,233 for Governmental activities and $60,168 for Business-type activities). City of Ephraim Statement of Activities Operating Grants and Charges for Services Government Business Type Activities Activities Expenses Contributions Total Primary Government Governmental Activities: GENERAL GOVERNMENT $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 PUBLIC SAFETY 0 0 O 0 0 0 EDUCATION 0 0 0 o o o o PUBLIC WORKS 0 O O O 0 0 0 HUMAN SERVICES O o 0 0 o LIBRARY 0 0 0 O 0 0 PENSION & BENEFITS 0 0 0 0 0 0 INTEREST 0 0 0 0 0 0 TOTAL GOVERNMENTAL ACTIVITIES $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Business-Type Activities: SANITATION 0 0 0 0 0 0 MUNICIPAL POOL 0 0 0 0 0 0 Total business type activities $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Primary Government $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 General Revenues: REAL ESTATE AND PERSONAL PROPERTY TAXES $ 0 0 $ 0 MOTOR VEHICLE AND OTHER EXCISE TAXES 0 0 0 GRANTS AND CONTRIBUTIONS NOT RESTRICTED 0 0 0 TOTAL GENERAL REVENUES AND TRANSFERS $ 0 $ 0 $ 0 Change in Net Position $ 0 $ 0 $ 0 Net Position: Beginning of Year O O 0 End of Year $ 0 $ 0 $ 0 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: Charges for services Functions/Programs Expenses Business-type activities: Sanitation $7,817 $5,766 Municipal pool 887 1,256 $8,704 $7,022 Prepare the City of Ephraim Statement of Activities for the year (assume a beginning balance for Net Position of $297,233 for Governmental activities and $60,168 for Business-type activities). City of Ephraim Statement of Activities Operating Grants and Charges for Services Government Business Type Activities Activities Expenses Contributions Total Primary Government Governmental Activities: GENERAL GOVERNMENT $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 PUBLIC SAFETY 0 0 O 0 0 0 EDUCATION 0 0 0 o o o o PUBLIC WORKS 0 O O O 0 0 0 HUMAN SERVICES O o 0 0 o LIBRARY 0 0 0 O 0 0 PENSION & BENEFITS 0 0 0 0 0 0 INTEREST 0 0 0 0 0 0 TOTAL GOVERNMENTAL ACTIVITIES $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Business-Type Activities: SANITATION 0 0 0 0 0 0 MUNICIPAL POOL 0 0 0 0 0 0 Total business type activities $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Total Primary Government $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 General Revenues: REAL ESTATE AND PERSONAL PROPERTY TAXES $ 0 0 $ 0 MOTOR VEHICLE AND OTHER EXCISE TAXES 0 0 0 GRANTS AND CONTRIBUTIONS NOT RESTRICTED 0 0 0 TOTAL GENERAL REVENUES AND TRANSFERS $ 0 $ 0 $ 0 Change in Net Position $ 0 $ 0 $ 0 Net Position: Beginning of Year O O 0 End of Year $ 0 $ 0 $ 0