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 $ 11,760,000 Public safety 23,900,000 Public works 11,290,000 Health and sanitation 6,010,000 Culture and recreation 4,398,000 Interest on long-term debt, governmental type 721,000 Water and sewer system 10,710,000 Parking system 409,000 Revenues: Charges for services, general government 1,310,000 Charges for services, public safety 210,000 Operating grant, public safety 798,000 Charges for services, health and sanitation 2,355,000 Operating grant, health and sanitation 1,210,000 Charges for services, culture and recreation 2,198,000 Charges for services, water and sewer 11,588,000 Charges for services, parking system 388,000 Property taxes 27,112,000 Sales taxes 20,698,000 Investment earnings, business-type 325,000 Special itemgain on sale of unused land, governmental type 1,250,000 Transfer from business-type activities to governmental activities 700,000 Net position, July 1, 2016, governmental activities 8,200,000 Net position, July 1, 2016, business-type activities 2,300,000 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.)

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Hw 8 Saved 2 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, governmental type ater and sewer system Parking system $11,760,000 23,900,000 11,290,e00 6,010,000 4, 398,000 721,000 10,710,000 409,000 10 points Print 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 1,310,000 210,000 798,000 2,355,000 1,210,000 2,198,000 11,588,000 388,000 27,112,000 20,698,000 325,000 1,250,000 700,000 8, 200,000 2,300,000 References Special item-gain on sale of unused land, governmental type Transfer from business-type activities to governmental activities Net position, July 1, 2016, governmental activities Net position, July 1, 2016, business-type activities 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.) CITY OF NORTHERN PINES Statement of Activities Year Ended June 30, 2017 Program Revenues Net (expense) Revenue and Change in Net Position Charges for Operating Governmental Business-Type Functions/Programs Expenses Total Services Grants Activities Activities