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	$420,000
Franchise taxes	44,300
Charges for general government services	7,200
Charges for public safety services	4,200
Charges for health and sanitation services	48,300
Issued long-term note payable	288,500
Receivables at end of year:
Property taxes (90% estimated to be collectible)	103,000
Payments:
Salary:
General government	66,850
Public safety	40,300
Health and sanitation	29,000
Rent:
General government	13,700
Public safety	25,100
Health and sanitation	3,300
Maintenance:
General government	21,800
Public safety	6,600
Health and sanitation	11,400
Insurance:
General government	8,100
Public safety ($3,000 still prepaid at end of year)	14,700
Health and sanitation	18,900
Interest on debt	23,080
Principal payment on debt	5,770
Storage shed	161,000
Equipment	127,500
Supplies (20% still held) (public safety)	18,200
Investments	101,000
Ordered but not received:
Equipment	16,000
Due in one month at end of year:
Salaries:
General government	5,400
Public safety	7,800
Health and sanitation	10,200

Compensated absences (such as vacations and sick days) are legally owed to general government workers at year-end total $21,300. 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 $15,000. 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 $120,200 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.