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 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.

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

$*$ Education had net expenses of $$636,000.$

$*$ Parks had net expenses of $$150,000.$

$*$ Art museum had net revenues of $$64,500.$

$*$ General revenues were $$873,500.$ The overall increase in net position for the city was $$152,000.$

The fund financial statements for Year $4$ indicate the following:

$*$ The general fund had an increase of $$43,250$ in its fund balance.

$*$ The capital projects fund had an increase of $$51,750$ in its fund balance.

$*$ The enterprise fund had an increase of $$79,250$ 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.

The city maintains a landfill and records it within its parks. The landfill generates program revenues of $$15,000$ in Year $4$ and cash expenses of $$56,400.$ It also pays $$11,400$ cash for a piece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $$200,000$ to clean up the landfill when it is closed in several years. The landfill was $13$ percent filled at the end of Year $3$ and is $23$ percent filled at the end of Year $4.$ No payments will be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardless of the situation.