During 2017, the City of Coyote contracted to build a bus stop for schoolchildren costing $10,000 as a special assessments project for which it collected $10,000 from affected citizens. The government had no obligation in connection with this project. Both a $10,000 revenue and a $10,000 expenditure were recorded in the capital projects fund. In preparing government-wide financial statements, an asset and a general revenue were recorded for $10,000.

a. In the general information above, the capital projects fund reported a $40,000 increase in its fund balance for this year. What was the correct change in the capital projects fund's balance during 2017?

b. In the general information, a $150,000 overall increase in the city's net position was found on the government-wide financial statements. What was the correct overall change in the city's net position on the government-wide financial statements?