From the following information, prepare a statement of activities for the city of Rose as of June 30, 2019.
Expenses:
General government . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,300,000
Public safety. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240,000
Public works. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000,000
Health and sanitation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 650,000
Culture and recreation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450,000
Interest on long-term debt, governmental type. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000
Water and sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 1,500,000
Parking system. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 45,000
Revenues:
Charges for services, general government . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 100,000
Charges for services, public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000
Operating grant, public safety. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000
Charges for services, health and sanitation. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 250,000
Operating grant, health and sanitation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150,000
Charges for services, culture and recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200,000
Charges for services, water and sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,800,000
Charges for services, parking system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500,000
Sales taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000,000
Investment earnings, business-type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
Special item —gain on sale of unused land, governmental type . . .. . . . . . . . . . . . . 140,000
Transfer from governmental activities to business-type activities . . . . . . . . . . . . . .. . . 70,000
Net assets, July 1, 2018, governmental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,400,000
Net assets, July 1, 2018, business-type activities . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500,000