The City of Wolfe issues its financial statements for Year 4 (assume that the city uses a calendar year). The city's general fund is composed of two functions: (1) education and (2) parks. The city also utlizes capital projects funds for ongoing construction and an enterpilse 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. Education had net expenses of $702,000 Parks had net expenses of $144,000. Art museum had net revenues of $50,250. General revenues were $966,750. The overall increase in net position for the city was $171,000. The fund financial statements for Year 4 indicate the following: The qeneral fund had an increase of $45,250 in its fund balance. The capital projects fund had an increase of $53,750 in its fund balance. The enterprise fund had an increase of $120,000 in its net position balance. Orficlab for the City of Wolfe define "avallable" as current financial resources to be paid or collected within 60 days. Thie city maintains a likndill and records it within its parks. The landfill generates program revenues of $18,000 in Year 4 and cash The the city maintains a landili and records it wittin its parks. The land. Tenerates program revenues of $18,000 in Year 4 and cash bit no other tecording was made this year. The clly assumes that it will have to pay $310.000 to clean up the landifil when it is closed in several years. The landfil was 14 peicent filled at the end of Year 3 and is 34 percent filed at the end of Year 4 . No payments will be mifecessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardiess of the stteation. 0. The cily believes that the landfill was included appropriately in all previous years as one of the enterprise funds. According to the informatton provided, the overall increase in net position was $171,000. What is the correct overall change in the net position in the government-wide financial statements? b. The city belleves that the landifll was included appropriately in all previous years in one of the enterprise funds. According to the information provided, the enterprise fund reports an increase in its net position of $120,000. What is the correct change in the net position of the enterprise fund in fund financlal statements? c. The city believes that the landfill was included approprlately in all previous years within the general fund. What is the correct change in the fund balance of the general fund