The Town of Portsmouth has at the beginning of the year a $213,000 Net Position balance, and a $52,000 Fund Balance.

The following information relates to the activities within the Town of Portsmouth for the year of 2024.

Receipts:
Property Taxes	$ 400,000
Income Taxes	100,000
Fees charged to business owners for Public Safety	7,000
Fees charged to citizens for Sanitation	5,000
Payments:
Salaries
General Government	$ 54,000
Public Safety	43,000
Sanitation	36,000
Rent
General Government	15,000
Public Safety	12,000
Sanitation	3,500
Maintenance
General Government	4,000
Public Safety	2,000
Sanitation	1,500
Insurance
General Government	1,000
Public Safety	2,500
Sanitation	4,500
Final Payment on Debt Principal	5,000
Payment for Interest on Debt	15,000
Receivables at the end of the year:
Property Taxes (80% estimated to be collectible)	$ 95,000
Payables at year-end: Salaries
General Government	$ 4,000
Public Safety	3,000
Sanitation	4,400
Other items at year-end:
Cash	$ 130,900
Building	95,000
Equipment	80,000
Supplies Inventory	9,500
Investments	160,000
Year-end utility and maintenance expenses, expected to be paid in 2 months	9,000

Prepare a Statement of Revenues, Expenditures and Other Changes in Fund Balances for the year ended December 31, 2024.