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	$	12,060,000
Public safety		24,509,000
Public works		11,578,000
Health and sanitation		6,163,000
Culture and recreation		4,509,000
Interest on long-term debt, governmental type		739,000
Water and sewer system		10,977,000
Parking system		418,000
Revenues:
Charges for services, general government		1,340,000
Charges for services, public safety		214,800
Operating grant, public safety		816,300
Charges for services, health and sanitation		2,409,000
Operating grant, health and sanitation		1,237,600
Charges for services, culture and recreation		2,248,100
Charges for services, water and sewer		11,852,000
Charges for services, parking system		396,700
Property taxes		27,719,800
Sales taxes		21,162,100
Investment earnings, business-type		332,200
Special itemgain on sale of unused land, governmental type		1,277,600
Transfer from business-type activities to governmental activities		715,600
Net position, July 1, 2019, governmental activities		8,382,700
Net position, July 1, 2019, business-type activities		2,351,300

From the above information, prepare a Statement of Activities for the City of Northern Pines for the year ended June 30, 2020. Northern Pines has no component units. (Negative amounts should be indicated by a minus sign.)