The following information is available for the preparation of the government-wide financial statements for the City of Northern Pines for the year ended June 30, 2017:

Expenses:
General Government	$12,060,000
Public Safety	25,118,000
Public Works	11,866,000
Health and Sanitation	6,316,000
Culture and Recreation	4,621,000
Interest on long-term debt, governmental type	757,000
Water and Sewer System	11,244,000
Parking System	428,000
Revenues:
Charges for services, general government	1,372,000
Charges for services, public safety	219,900
Operating grant, public safety	835,700
Charges for services, health and sanitation	2,466,200
Operating grant, health and sanitation	1,266,900
Charges for services, culture and recreation	2,301,300
Charges for services, water and sewer	12,132,400
Charges for services, parking system	406,000
Property taxes	28,369,600
Sales taxes	21,658,200
Investment earnings, business-type	340,000
Special item-gain on sale of unused land, governmental type	1,307,600
Transfer from business-type activities to governmental activities	732,500
Net position, July 1, 2016, governmental activities	8,580,700
Net position, July 1, 2016, business-type activities	2,406,900

From the previous information, prepare a Statement of Activities for the City of Northern Pines for the year ended June 30, 2017. Northern Pines has no component units. (Negative amounts should be indicated by a minus sign).