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 item$$gain 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 $2,492,400\backslash$table$[[$CITY OF NORTHERN PINES$],[$Statement of Activities$],[$For the Year Ended June $30,2020],[$Functions$/$Programs$,$Expenses,Program Revenues,Net $($Expense$)$ Revenue and Change in Net Position$],[\backslash$table$[[$Charges for$],[$Services$]],\backslash$table$[[$Operating$],[$Grants$]],\backslash$table$[[$Governmental$],[$Activities$]],\backslash$table$[[$Business$-$Type$],[$Activities$]],$Total$],[$Governmental Activities:$],[$General Government,$12,560,000,1,422,000,,(11,138,000),,$$$(11,138,000)$