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 Public safety Public works Health and sanitation Culture and recreation Interest on long-term debt, governmental type Water and sewer system Parking system 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 Special itemgain on sale of unused land, governmental type Transfer from governmental activities to business-type activities Net position, July 1, 2019, governmental activities Net position, July 1, 2019, business-type activities $10,940,000 24,500,000 13,390,000 6,360,000 4,362,000 1,036,000 13,050,000 438,000 1,231,000 1,560,000 713,000 2,505,000 1,360,000 2,291,000 14,328,000 305,000 28,912,000 22,298,000 325,000 1,365,000 878,000 13,722,000 23,833,000