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 Public safety Public works Health and sanitation Culture and recreation Interest on long-term debt, sovernmental type Water and sewer system Parking system $11,960,889 24, 3e6,e88 11,482,eee 6, 112,8ee 4,472,000 733,009 10,888,809 415,809 Revenues: 1,330,000 213,200 810,200 2, 391,000 1,228,40e 2,231,40e 11,764,000 393,800 27,517,280 21,007,400 329, 800 1, 268,400 710,400 8,321,8ee Charges for services, general government Charges for services, pub1ic safet)y 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, 2816, governmental activities Net position, July 1, 2016, business-type activities 2,334,20ee Required: From the previous information, prepare a Statement of Activities for the City of Northem Pines for the year ended June 30, 2017 Northen Pines has no component units. (Negative amounts should be indicated by a minus sign.)