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	$418,000
Franchise taxes	45,100
Charges for general government services	6,500
Charges for public safety services	4,800
Charges for health and sanitation services	45,200
Issued long-term note payable	308,000
Receivables at end of year:
Property taxes (90% estimated to be collectible)	106,000
Payments:
Salary:
General government	68,300
Public safety	34,100
Health and sanitation	20,100
Rent:
General government	12,800
Public safety	11,800
Health and sanitation	5,700
Maintenance:
General government	30,200
Public safety	6,300
Health and sanitation	11,300
Insurance:
General government	10,400
Public safety ($4,400 still prepaid at end of year)	14,400
Health and sanitation	15,400
Interest on debt	24,640
Principal payment on debt	6,160
Storage shed	189,000
Equipment	119,000
Supplies (20% still held) (public safety)	16,500
Investments	102,000
Ordered but not received:
Equipment	15,500
Due in one month at end of year:
Salaries:
General government	6,600
Public safety	8,400
Health and sanitation	10,800

Compensated absences (such as vacations and sick days) are legally owed to general government workers at year-end total $18,900. 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 $23,800. 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 $120,300 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.