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, 2020: $ 12,860,000 26,742,000 12,634,000 6,724,000 4,917,000 805,000 11,956,000 452,000 Expenses: General government Public safety Public Works Health and sanitation Culture and recreation Interest on long-term debt, governmental type Water and sewer system Parking system Revenues: Charges for services, general government Charges for services, public safety Operating grant, public safety Charges for services, health and sanitation Operating grant, health and sanitation Charges for services, culture and recreation Charges for services, water and sewer Charges for services, parking system Property taxes Sales taxes Investment earnings, business-type Special item-gain on sale of unused land, governmental type Transfer from business-type activities to governmental activities Net position, July 1, 2019, governmental activities Net position, July 1, 2019, business-type activities 1,452,000 232,700 884,500 2,610,200 1,340,500 2,434,900 12,836,400 429,200 29,990,400 22,895,800 359,200 1,381,200 774,100 9,067,900 2,543,700 From the above information, prepare a Statement of Activities for the City of Northern Pines for the year ended June 30, 2020. Northern Pines has no component units. (Negative amounts should be indicated by a minus sign.) CITY OF NORTHERN PINES Statement of Activities Net (Expense) Revenue and Change in Net Position For the Year Ended June 30, 2020 Program Revenues Expenses Charges for Operating Services Grants Functions/Programs Governmental Activities Business-Type Activities Total Governmental Activities: Total Governmental Activities Business-Type Activities: Total Business-Type Activities Total General Revenues: Business-Type Activities: Total Business-Type Activities Total General Revenues: Total General Revenues, Special Items, and Transfers Change in Net Position Net Position, July 1, 2019 Net Position, June 30, 2020