The City of Wolfe issues its financial statements for Year 4 (assume that the city uses a calendar year). The citys general fund is composed of two functions: (1) education and (2) parks. The city also utilizes capital projects funds for ongoing construction and an enterprise fund to account for an art museum. The city also has one discretely presented component unit.

The government-wide financial statements indicate the following Year 4 totals.

1. Education had net expenses of $668,000.

2. Parks had net expenses of $147,000.

3. Art museum had net revenues of $59,500.

4. General revenues were $972,500. The overall increase in net position for the city was $217,000.

The fund financial statements for Year 4 indicate the following:

1. The general fund had an increase of $32,500 in its fund balance.

2. The capital projects fund had an increase of $62,250 in its fund balance.

3. The enterprise fund had an increase of $63,250 in its net position balance.

Officials for the City of Wolfe define available as current financial resources to be paid or collected within 60 days.

On the first day of the year, the City of Wolfe buys $43,750 of equipment with a five-year life and no residual value for its school system. This cost was capitalized. No other entries were ever made. The city maintained the equipment using the modified approach.

1. Based on the information provided, what was the correct overall change in the net position in the government-wide financial statements?

2. What was the correct amount of net expenses for education in the government-wide statements?

   a.	The correct overall change in net position is
   b.	Net expenses