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	$	12,110,000
Public safety		24,712,000
Public works		11,674,000
Health and sanitation		6,214,000
Culture and recreation		4,546,000
Interest on long-term debt, governmental type		745,000
Water and sewer system		11,066,000
Parking system		421,000
Revenues:
Charges for services, general government		1,350,000
Charges for services, public safety		216,400
Operating grant, public safety		822,400
Charges for services, health and sanitation		2,427,000
Operating grant, health and sanitation		1,246,800
Charges for services, culture and recreation		2,264,800
Charges for services, water and sewer		11,940,000
Charges for services, parking system		399,600
Property taxes		27,922,400
Sales taxes		21,316,800
Investment earnings, business-type		334,600
Special itemgain on sale of unused land, governmental type		1,286,800
Transfer from business-type activities to governmental activities		720,800
Net position, July 1, 2016, governmental activities		8,443,600
Net position, July 1, 2016, business-type activities		2,368,400

Required: 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.)