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The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of its June 30 fiscal year-end. Assume that the

The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of its June 30 fiscal year-end. Assume that the beginning net position is $1,773 (in thousands) and that there were no changes in net position during the year other than those reflected in the selected account balances shown. For simplicity, assume that the village does not have business-type activities or component units.

WESTOVER VILLAGE
Governmental Activities
Selected Account Balances (in thousands)
For the Year Ended June 30, 2023
Debits Credits
ExpensesCulture and Recreation 12,482
ExpensesGeneral Government 9,701
ExpensesHealth and Sanitation 6,998
ExpensesInterest on Long-term Debt 6,198
ExpensesPublic Safety 34,974
General RevenuesInvestment Earnings 2,088
General RevenuesProperty Taxes 56,430
General RevenuesUnrestricted Grants and Contributions 1,330
Program RevenueCulture and RecreationCharges for Services 4,125
Program RevenueCulture and RecreationOperating Grants 2,580
Program RevenueGeneral GovernmentCharges for Services 3,276
Program RevenueGeneral GovernmentOperating Grants 973
Program RevenueHealth and SanitationCharges for Services 5,742
Program RevenuePublic SafetyCapital Grants 75
Program RevenuePublic SafetyCharges for Services 1,328
Program RevenuePublic SafetyOperating Grants 1,437
Special ItemGain on Sale of Park Land 3,603

Required

Prepare a (partial) statement of activities.

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