The City of Wolfe issues its financial statements for Year 4 (assume that the city uses a calendar year). Ine citys genera fund is composed of two functions: (1) education and (2) parks. The city also utilizes capltal projects funds for ongoing construction and an enterprise fund to account for an art museum. The city also has one discretely presented compone unit. The government wide financial statements indicate the following year 4 totals. Education had net expenses of $676,000. Parks had net expenses of $196,000. Art museum had net revenues of $52,250. General revenues were $1,053,750. The overall increase in net posituon for the city was $234,000. The fund financial statements for Year 4 indicate the following: The general fund had an increase of $39500 in its fund balance. The capital projects fund had an increase of $48.000 in its fund balance. The enterprise fund had an increase of $74.250 in its net position balance. Officials for the City or Wolfe define tavallable as current inancial resources to be pald or collected within 6 Ailays. The city maintains a landfill and records it within its parks. The tandfil generates program revenues of $11,000 in Year 4 and cash expenses of $41,300 it aiso pays $8.300 cash for a plece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $300.000 to clean up the landfil when it is closed in several years. The landrill was 18 percent filled at the end of Year 3 and is 27 percent filled at the end of Year 4. No poyments Wil be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handed regardiess or the situation. 0. The city belleves that the Lanarim was included approptiately in all previous years as one of the enterprise funds. According to the information provided, the overal increase in net position was $234,000. What is the correct overail change in the net position in the government Wide financial statements? b. The city belleves that the landili was included approprotely in all prevous years in one or the enterprise funds. According to the information provided, the enterprise fund reports an increase in its net position of $74,250. What is the correct change in the net position of the enterprise fund in fund financial statements? c. The city belleves that the landfil wos included appropriately in all previous years within the general fund: What is the correct change in the fund balance of the generail fund? Answer is complete but not entirely correct