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The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of June 30, 2017. Assume that beginning net position

The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of June 30, 2017. Assume that beginning net position is $1,703 (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, 2017
Debits Credits
ExpensesCulture and Recreation 12,412
ExpensesGeneral Government 9,631
General RevenuesProperty Taxes 56,360
General RevenuesUnrestricted Grants and Contributions 1,260
ExpensesHealth and Sanitation 6,858
ExpensesInterest on Long-term Debt 6,128
General RevenuesInvestment Earnings 2,018
ExpensesPublic Safety 34,904
Program RevenueCulture and RecreationCharges for Services 4,055
Program RevenueCulture and RecreationOperating Grants 2,510
Program RevenueGeneral GovernmentCharges for Services 3,206
Program RevenueGeneral GovernmentOperating Grants 903
Program RevenueHealth and SanitationCharges for Services

5,672

Program RevenuePublic SafetyCapital Grants 68
Program RevenuePublic SafetyCharges for Services 1,258
Program RevenuePublic SafetyOperating Grants 1,367
Special ItemGain on Sale of Park Land 3,533

Prepare a (partial) statement of activities. (Enter your answers in thousands.)

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