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 $1,823 (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 12,532 ExpensesGeneral Government 9,751 ExpensesHealth and Sanitation 7,098 ExpensesInterest on Long-term Debt 6,248 ExpensesPublic Safety 35,024 General RevenuesInvestment Earnings 2,138 General RevenuesProperty Taxes 56,480 General RevenuesUnrestricted Grants and Contributions 1,380 Program RevenueCulture and RecreationCharges for Services 4,175 Program RevenueCulture and RecreationOperating Grants 2,630 Program RevenueGeneral GovernmentCharges for Services 3,326 Program RevenueGeneral GovernmentOperating Grants 1,023 Program RevenueHealth and SanitationCharges for Services 5,792 Program RevenuePublic SafetyCapital Grants 80 Program RevenuePublic SafetyCharges for Services 1,378 Program RevenuePublic SafetyOperating Grants 1,487 Special ItemGain on Sale of Park Land 3,653