using excel, Prepare, in good form, a Statement of Activities for the city of Northern Pines for the year ended June 30, 2012. Northern Pines has no component units.

28.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:

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 itemgain 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