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

Real estate and personal property taxes	55020
Motor vehicle and other excise taxes	3340
Grants and contributions not restricted	3295

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	Charges for Services	Operating Grants & Contributions	Expenses
Primary Govt
Governmental Activities
General Govt	770	946	5861
Public Safety	1404	737	6836
Education	1340	4749	44937
Public Works	567	650	3165
Human Services	1154	606	2048
Library	551	574	1494
Pension & Benefits	0	3018	4755
Interest	0	0	1481
Total Governmental Activities	5786	11280	70577

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	Charges for Services	Expenses
Business-type Activities
Sanitation	4053	3121
Municipal Pool	903	1071
Total Business Type Activities	4956	4192

Prepare the City of Truro Statement of Activities for the year. Assume a beginning balance for Net Assets of $135,606 for Governmental activities and $27,849 for Business-Type activities.

	Expenses	Charges for Services	Operating Grants & Contribution	Government Activities	Business Type Activities
Governmental Activities:
General Govt
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
Grants and Contributions not Restricted
Total General Revenues
Change in Net Position
Net Position
Beginning of Year
End of Year