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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, 2015:
expenses:
general government
$10,100,000
public safety
22,900,000
public works
11,890,000
health and sanitation
6,210,000
culture and recreation
4,198,000
interest on long-term debt, governmental type
1,021,000
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
1,210,000
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
12,578,000
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 position, july 1, 2014, governmental activities
11,222,000
net position, july 1, 2014, business-type activities
22,333,000
page 53
from the previous information, prepare, in good form, a statement of activities for the city of northern pines for the year ended june 30, 2015. northern pines has no component units.