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The fund financial statements for Year 4 indicate the following: The general fund had an increase of $51,750 in its fund balance. The capital

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The fund financial statements for Year 4 indicate the following: The general fund had an increase of $51,750 in its fund balance. The capital projects fund had an increase of $60,250 in its fund balance. The enterprise fund had an increase of $62,500 in its net position balance. Officials for the City of Wolfe define "available as current financial resources to be paid or collected within 60 days. The city maintains a landfill and records it within its parks. The landfill generates program revenues of $5,000 in Year 4 and cash expenses of $18,800. It also pays $3,800 cash for a piece of land. These transactions were recorded as would have been anticipated, but no other recording was made this year. The city assumes that it will have to pay $350,000 to clean up the landfill when it is closed in several years. The landfill was 14 percent filled at the end of Year 3 and is 24 percent filled at the end of Year 4. No payments will be necessary for several more years. For convenience, assume that the entries in all previous years were correctly handled regardless of the situation. a. The city believes that the landfill was included appropriately in all previous years as one of the enterprise funds. According to the information provided, the overall increase in net position was $209,000. What is the correct overall change in the net position in the government-wide financial statements? b. The city believes that the landfill was included appropriately in all previous years in one of the enterprise funds. According to the information provided, the enterprise fund reports an increase in its net position of $62,500. What is the correct change in the net position of the enterprise fund in fund financial statements? c. The city believes that the landfill was included appropriately in all previous years within the general fund. What is the correct change in the fund balance of the general fund? The correct overall change in net position is 18 The comect overall change in net position is The correct increase in fund balance is

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