This is Accounting for United States Governmental Accounting. The following information is available for the preparation of the government-wide financial statements for the city of Northern Pines for the year ended

June 30, 2009:

Expenses:

General government $10,300,000

Public safety 23,900,000

Public works 11,290,000

Health and sanitation 6,210,000

Culture and recreation 4,198,000

Interest on long-term debt, governmental type 621,000

Water and sewer system 11,550,000

Parking system 419,000

Revenues:

Charges for services, general government 1,110,000

Charges for services, public safety 210,000

Operating grant, public safety 698,000

Charges for services, health and sanitation 2,555,000

Operating grant, health and sanitation 1,210,000

Charges for services, culture and recreation 2,198,000

Charges for services, water and sewer 11,578,000

Charges for services, parking system 398,000

Property taxes 27,112,000

Sales taxes 20,698,000

Investment earnings, business-type 319,000

Special item—gain on sale of unused land,

governmental type 1,250,000

Transfer from governmental activities to

business-type activities 688,000

Net assets, July 1, 2008, governmental activities 13,222,000

Net assets, July 1, 2008, business-type activities 22,333,000

From the previous information, prepare, in good form, a Statement of

Activities for the city of Northern Pines for the year ended June 30, 2009.

Northern Pines has no component units.