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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, 2020:

Expenses:
General government $ 12,560,000
Public safety 26,133,000
Public works 12,346,000
Health and sanitation 6,571,000
Culture and recreation 4,806,000
Interest on long-term debt, governmental type 787,000
Water and sewer system 11,689,000
Parking system 443,000
Revenues:
Charges for services, general government 1,422,000
Charges for services, public safety 227,900
Operating grant, public safety 866,200
Charges for services, health and sanitation 2,556,200
Operating grant, health and sanitation 1,312,900
Charges for services, culture and recreation 2,384,800
Charges for services, water and sewer 12,572,400
Charges for services, parking system 420,500
Property taxes 29,382,600
Sales taxes 22,431,700
Investment earnings, business-type 352,000
Special itemgain on sale of unused land, governmental type 1,353,600
Transfer from business-type activities to governmental activities 758,500
Net position, July 1, 2019, governmental activities 8,885,200
Net position, July 1, 2019, business-type activities 2,492,400

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
For the Year Ended June 30, 2020
Program Revenues Net (Expense) Revenue and Change in Net Position
Functions/Programs Expenses Charges for Services Operating Grants Governmental Activities Business-Type Activities Total
Governmental Activities:
Total Governmental Activities
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

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