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 $30,2024$:

Expenses:

General government $ $10,100,000$

Public safety $23,000,000$

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 $11,450,000$

Parking system $419,000$

Revenues:

Charges for services, general government $1,010,000$

Charges for services, public safety $1,410,000$

Operating grant, public safety $698,000$

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 $12,678,000$

Charges for services, parking system $298,000$

Property taxes $27,112,000$

Sales taxes $20,698,000$

Investment earnings, business$-$type $319,000$

Unusual or infrequent items: fire loss governmental activities $200,000$

Transfer from governmental activities to business$-$type activities $888,000$

Net position, July $1,2023,$ governmental activities $12,222,000$

Net position, July $1,2023,$ business$-$type activities $22,333,000$