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, and 40 percent of that amount is collected in 2017 less a 10 percent discount. The city expects to receive all remaining money during 2018 with no discount. During 2017, the government increased cash and a revenue for the amount received. In addition, a receivable account and an unavailable revenue account for $180,000 were recognized.

a. In the general information above, an overall increase in the city's net position of $150,000 was found on the government-wide financial statements. What was the correct overall change in the city's net position as reported on the government-wide financial statements?

b. In the general information above, an overall increase of $30,000 was reported in the general fund balance. What was the correct change during 2017 in the general fund's balance?