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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,

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, 2015:

Expenses:

General government

$10,100,000

Public safety

22,900,000

Public works

11,890,000

Health and sanitation

6,210,000

Culture and recreation

4,198,000

Interest on long-term debt, governmental type

1,021,000

Water and sewer system

11,550,000

Parking system

419,000

Revenues:

Charges for services, general government

1,110,000

Charges for services, public safety

1,210,000

Operating grant, public safety

698,000

Charges for services, health and sanitation

2,555,000

Operating grant, health and sanitation

1,210,000

Charges for services, culture and recreation

2,198,000

Charges for services, water and sewer

12,578,000

Charges for services, parking system

398,000

Property taxes

27,112,000

Sales taxes

20,698,000

Investment earnings, business-type

319,000

Special itemgain on sale of unused land, governmental type

1,250,000

Transfer from governmental activities to business-type activities

688,000

Net position, July 1, 2014, governmental activities

11,222,000

Net position, July 1, 2014, business-type activities

22,333,000

Page 53

From the previous information, prepare, in good form, a Statement of Activities for the city of Northern Pines for the year ended June 30, 2015. Northern Pines has no component units.

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