The following information is available for the preparation of the government-wide financial statements for the Village of Twin Oaks for the year ended June 30, 2015:

Expenses: General government $21,000,000 public safety$18,200,000 public works$13,800,000 Health&Sanitation$6,300,000 Culture and recreation$5,700,000 Water & sewer system$8,100,000 Parking system $420,000

Revenue: Charge for sarvice,general government $1,200,000 Charge for service,public safety$300,000 Operating grant, public safety $940,000 Charge for service,health and sanitation 3,000,000 Operating grant,health and sanitation 920,000 Charge for service,culture and recreation $2,200,000 Charge for service,water and sewer$10,250,000 Charge for service,parking system $740,000 Property taxes$35,300,000 Sales taxes$23,400,000

Other: Special item--gain on sale of park land $1,210,000 Transfer from business-type activities to governmental $500,000 Net position, July1,2014--governmental activities $14,410,000 Net position,July1,2014-business-type activities $12,312,000

Required: From the information given above, prepare, in good form, a Statement of Activities for the Village of Twin Oaks for the Year Ended June 30, 2015.