ACC - The city of Ponder reports the following revenues for the fiscal year

PREPARATION FOR THE STATEMENT OF ACTIVITIES
The city of Ponder reports the following revenues for the fiscal year
Real estate and personal property taxes
Motor vehicle and other excise taxes
Grants and contribution not restricted
Total general revenues and transfers

$134,664
7015
6904
$148,583

The city also reports the following revenues from fees it charges for services and operating grants and contributions it has received during the year as well as expenses it has incurred, categories by governmental activity:
Functions/programs
Charges for services
Operating grants& contributions
Expenses
Primary government
Governmental
activities:
General government
Public safety
Education
Public works
Human services
Library
Pension and benefits
interest

$667
2233
2075
165
1615
126
------------

$1102
585
10495
371
262
183
6219
-------

$13242
15650
109759
6583
3824
2455
10510
2423

$6,881

$19,217

$164,446

Total governmental
activities

The city manages two business-type activities: a sanitation department which oversees solid and liquid waste disposal and a municipal pool. Both of these activities charge users a fee that is set at the beginning of the year at a level that is anticipated to cover the costs of providing the service. These fees cannot be changed during the year. As a result, these activities may produce a net profit or loss for the year, depending on the level of operating costs. The revenues and expenses for these services are provided in the following table:
Function/programs
Business type activities:

Charges for services

Expenses

Sanitation
Municipal pool

$8,776
995
$9,771

$6474
1410
$7,884

Required: Prepare the city of Ponder statement of activities for the year (assume a beginning balance for net Assets of $33,712 for Governmental activities and $67,552 for Business-type activities.)