The City of Bar Harbor reports the following summary fund financial statements for its General Fund:

Balance Sheet	General Fund
Current:
Cash	$30,240
Receivables:
Real estate and personal property	2,520
Intergovernmental	26,060
Total assets	$58,820
Payables	$2,982
Deferred revenues	28,665
Total liabilities	31,647
Fund balanceunassigned	27,173
	$58,820
Statement of revenues, expenditures, and changes in fund balances:
Total revenuesfund financial statements	$111,384
Total expenditures	107,912
Other financing sources and uses:
Proceeds from bonds	2,000
Net change in fund balances	$5,472

Given these fund financial statements and the reconciliations in Part a, prepare the government-wide Statement of Net Position and identify the Revenues, Expenses and Change in Net Position that should be reported in the Statement of Activities for the year.

HINT: Use a negative sign with your answers in the adjusted "Governmental Activities" column to indicate any reductions.