The following selected information about the general fund is taken from Shar City's governmental fund statement of revenues, expenditures, and changes in fund balances for the year ended December 31, Year 5: Revenues Property taxes -- Year 5 Expenditures Current Services $825,000 Public safety $ 428,000 Capital outlay (police vehicles) 100,000 Debt service 74,000 Expenditures Year 5 $1,349,000 Expenditures Year 4 56,000 $1,405,000 Excess of revenues over expenditures $ 153,000 Other financing uses (125,000) Excess of revenues over expenditures and other