Prepare a Statement of Activities for Tazewell County for calendar year 20X9, given the following:

General property tax revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . $70,000,000

Proceeds from sale of general government land* . . . . . . . . . . . . 2,200,000

Unrestricted grant revenues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300,000

Grants restricted to education. . . . . . . . . . . . . . . . . . . . . . . . . . .12,000,000

Capital grants for transportation. . . . . . . . . . . . . . . . . . . . . . . . . 9,000,000

Expenses (including depreciation): 

General government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000,000

Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,000,000

Education. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34,000,000

Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24,000,000

Culture and recreation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500,000

Interest expense on GLTL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000,000

GLTL principal retired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16,000,000

General government capital outlay expenditures. . . . . . . . . . . . . 7,000,000

Transfers to Enterprise Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000,000

Water Enterprise Fund: 

Charges for services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,000,000

Expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11,900,000

Book value of general government building destroyed

in tornado (uninsured) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310,000

Net position, governmental activities, 1/1/X9. . . . . . . . . . . . . . . 26,530,000

Net position, business-type activities, 1/1/X9 . . . . . . . . . . . . . . . 4,000,000

*The cost of the land that was sold was $350,000.