The following information pertains to the City of Williamson for 2020, 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	$415,000
Franchise taxes	42,100
Charges for general government services	4,800
Charges for public safety services	5,900
Charges for health and sanitation services	49,600
Issued long-term note payable	280,000
Receivables at end of year:
Property taxes (90% estimated to be collectible)	93,200
Payments:
Salary:
General government	68,100
Public safety	38,000
Health and sanitation	24,400
Rent:
General government	11,700
Public safety	21,700
Health and sanitation	4,800
Maintenance:
General government	29,200
Public safety	6,900
Health and sanitation	8,500
Insurance:
General government	10,500
Public safety ($3,900 still prepaid at end of year)	13,800
Health and sanitation	20,500
Interest on debt	22,400
Principal payment on debt	5,600
Storage shed	183,000
Equipment	97,000
Supplies (20% still held) (public safety)	17,900
Investments	89,000
Ordered but not received:
Equipment	17,000
Liabilities, all of which are due in one month at end of year:
Salaries:
General government	6,600
Public safety	8,700
Health and sanitation	8,100

Compensated absences (such as vacations and sick days) legally owed to general government workers at year-end total $22,400. These amounts will not be taken by the employees until so late in 2021 that the payment is not viewed as requiring 2020 current financial resources.

The city received a piece of art this year as a donation. It is valued at $16,300. The city plans to use it for general government purposes. The gift has no eligibility requirements. The city chose not to capitalize this property.

General government activities use the storage shed that was acquired this year. It is depreciated over a 10-year period using the straight-line method with no residual value. The city uses the equipment for health and sanitation and depreciates it using the straight-line method over five years with no residual value.

The investments are valued at $103,600 at the end of the year.

For the equipment that was ordered but not yet received, the City Council (the highest decision-making body in the government) voted to honor the commitment when the equipment eventually arrives.

a-1. Prepare a statement of activities for governmental activities in government-wide financial statements for December 31, 2020, and the year then ended.

a-2. Prepare a statement of net position for governmental activities in government-wide financial statements for December 31, 2020, and the year then ended.

b-1. Prepare a statement of revenues, expenditures, and other changes in fund balances for the general fund in fund financial statements as of December 31, 2020, and the year then ended. Assume that the city applies the consumption method.

b-2. Prepare a balance sheet for the general fund in fund financial statements as of December 31, 2020, and the year then ended. Assume that the city applies the consumption method.