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The following information pertains to the City of Williamson for 2017, its first year of legal existence. For convenience, assume that all transactions are for the general fund, which has three separate functions: general government, public safety, and health and sanitation. Receipts: Property taxes $416,000 Franchise taxes 44,500 Charges for general government services 8,100 Charges for public safety services 4,500 Charges for health and sanitation 45,000 services Issued long-term note payable 285,000 Receivables at end of year: Property taxes (90% estimated to be 95,200 collectible) Payments: Salary: General government 66,100 Public safety 44,700 Health and sanitation 30,400 Rent: General government 11,300 Public safety 20, 200 Health and sanitation 5,700 Maintenance: General government 23, 200 Public safety 6,300 Health and sanitation 8,600 Insurance: General government 10,800 Public safety ($3,400 still prepaid 12,200 at end of year) Health and sanitation 17,100 Interest on debt 22,800 Principal payment on debt 5,700 Storage shed 179,000 Equipment 106,000 Supplies (20% still held) (public 17,500 safety) Investments 105,000 Ordered but not received: Equipment 14,000 Due in one month at end of year: Salaries: General government 6,600 Public safety 9,600 Health and sanitation 8,400 Compensated absences (such as vacations and sick days) are legally owed to general government workers at year-end total $14,900. These amounts will not be taken by the employees until so late in 2018 that the payment is not viewed as requiring 2017 current financial resources. The city received a piece of art this year as a donation. It is valued at $16,100. It will be used for general government purposes. There are no eligibility requirements. The city chose not to capitalize this property. The general government uses the storage shed that was acquired this year. It is being depreciated over 10 years using the straight-line method with no salvage value. The city uses the equipment for health and sanitation and depreciates it using the straight-line method over five years with no salvage value. The investments are valued at $123,500 at the end of the year. For the equipment that has been ordered but not yet received, the City Council (the highest decision-making body in the government) has voted to honor the commitment when the equipment is received. a-1. Prepare a statement of activities for governmental activities for December 31, 2017. a-2. Prepare a statement of net position for governmental activities for December 31, 2017. b-1. Prepare a statement of revenues, expenditures, and other changes in fund balances for the general fund as of December 31, 2017. Assume that the city applies the consumption method. b-2. Prepare a balance sheet for the general fund as of December 31, 2017. Assume that the city applies the consumption method