The City of Coyote mailed property tax bills for 2018 to its citizens during August 2017. Payments could be made early to receive a discount. The levy becomes legally enforceable on February 15, 2018. All money received must be spent during 2018 or later. The total assessment is $300,000; 40 percent of that amount, less a 10 percent discount, is collected in 2017. The city expects to receive all of the remaining money during 2018 with no discount. During 2017, the government increased cash as well as a revenue for the amount received. No change was made in creating the government wide financial statements.

a. What was the correct overall change in the city's net position as shown on the government-wide financial statements?

b. What was the correct change for 2017 in the fund balance reported in the general fund?