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 $11,760,000 23,900,000 11,290,000 6,010,000 4,398,000 721,000 10,710, 000 499, Health and sanitation Culture and recreation Interest on long-term debt, governmental type Water and sewer system Parking system Revenues: 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 1,250,000 780, 8, 200,000 2,300,000 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 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 Services Business-Type Activities Operating Grants Governmental Activities Functions/Programs Expenses Total