please show work on how you get "change in net position"

The following information is avallable for the preparation of the government-wide financial statements for the City of Northern Pines for the year ended June 30,2020 : From the above information, prepare o Statement of Activities for the City of Northern Pines for the year ended June 30,2020 . Northern Pines has no component units (Negative entries should be entered with a minus sign and will oppeer in parenthesis.)