The government$-$wide financial statements provide the following figures:

Education reports net expenses of $$736,000.$

Parks reports net expenses of $$179,000.$

Art museum reports net revenues of $$68,750.$

Generai government revenues for the year were $$1,048,250$ with an overall increase in the city's net position of $$202,000.$

The fund financlal statements provide the following for the entire year:

The general fund reports a $$39,250$ increase in its fund balance.

The capital projects fund reports a $$61,000$ increase in its fund balance.

The enterprise fund reports a $$82,250$ increase in its net position.

The city asks the CPA firm of Abernethy and Chapman to examine several transactions that occurred during $2024$ and indicate how to correct any erroneous reporting. Officials also want to know the effect of each error. View each of the following situations as Independent.

The City of Coyote malls property tax bills for $2025$ to its citizens during August $2024.$ Payments could be made early to recelve a discount. The levy becomes legally enforceable on February $15,2025.$ All money the government recelves must be spent during $2025$ or later. The total assessment is $$320,000,$ and the city collects $35$ percent of that amount in $2024$ less a $10$ percent discount. The city expects to recelve all remaining money during $2025$ with no discount. During $2024,$ the government increases cash and a revenue for the amount recelved. In addition, a recelvable and an unavallable revenue for $$208,000$ are recognized.

Requlred:

a$.$ In the general information, an overall increase in the city's net position of $$202,000$ was found on the government$-$wide financlal statements. What is the correct overall change in the city's net position as reported on the government$-$wide financlal statements?

b$.$ In the general information, an overall increase of $$39,250$ is reported in the fund balance for the general fund. What was the correct change during $2024?$

Answer is complete but not entirely correct.

$\backslash$table$[[,$Increase or Decrease,,$],[$a$.$ Correct change,Increase,$$,106,000x$