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 $1,803 (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		12,512
ExpensesGeneral Government		9,731
ExpensesHealth and Sanitation		7,058
ExpensesInterest on Long-term Debt		6,228
ExpensesPublic Safety		35,004
General RevenuesInvestment Earnings					2,118
General RevenuesProperty Taxes					56,460
General RevenuesUnrestricted Grants and Contributions					1,360
Program RevenueCulture and RecreationCharges for Services					4,155
Program RevenueCulture and RecreationOperating Grants					2,610
Program RevenueGeneral GovernmentCharges for Services					3,306
Program RevenueGeneral GovernmentOperating Grants					1,003
Program RevenueHealth and SanitationCharges for Services					5,772
Program RevenuePublic SafetyCapital Grants					78
Program RevenuePublic SafetyCharges for Services					1,358
Program RevenuePublic SafetyOperating Grants					1,467
Special ItemGain on Sale of Park Land					3,633

Required

Prepare a (partial) statement of activities. (Enter your answers in thousands. Input all amounts as positive values.)