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2 -8 Northern Pines


2–8. The following information is available for the preparation of the governmentwide
financial statements for the city of Northern Pines for the year ended

June 30, 2012:
General government $10,300,000
Public safety 22,900,000
Public works 11,290,000
Health and sanitation 6,210,000
Culture and recreation 4,198,000
Interest on long-term debt, governmental type 621,000
Water and sewer system 11,550,000
Parking system 419,000
Charges for services, general government 1,110,000
Charges for services, public safety 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 item—gain on sale of unused land,
governmental type 1,250,000
Transfer from governmental activities to
business-type activities 688,000
Net assets, July 1, 2011, governmental activities 11,222,000
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.

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