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, 2012:
Expenses:
General government . . . . . . . . . . . . . . . . . . . . . . $10,300,000
Public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,900,000
Public works . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,290,000
Health and sanitation . . . . . . . . . . . . . . . . . . . . . 6,210,000
Culture and recreation . . . . . . . . . . . . . . . . . . . . . 4,198,000
Interest on long-term debt, governmental type . . 721,000
Water and sewer system . . . . . . . . . . . . . . . . . . . 9,550,000
Parking system . . . . . . . . . . . . . . . . . . . . . . . . . . 419,000
Revenues:
Charges for services, general government . . . . . . . . . . . . . . . . . . . 1,110,000
Charges for services, public safety . . . . . . . . . . . . . . . . . . . . . . . . 210,000
Operating grant, public safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . 798,000
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 . . . . . . . . . . . . . . . . . . . . . . 11,578,000
Charges for services, parking system . . . . . . . . . . . . . . . . . . . . . . . 398,000
Property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27,112,000
Sales taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,698,000
Investment earnings, business-type . . . . . . . . . . . . . . . . . . . . . . . . 319,000
Special item—gain on sale of unused land,
governmental type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250,000
Transfer from business-type activities to
governmental activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700,000
Net assets, July 1, 2011, governmental
activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,222,000
Net assets, July 1, 2011, business-type
activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,333,000
From the previous information, 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.