The city maintains a landfill that has been recorded during thecurrent year within its parks. The landfill generated programrevenues of $4,000 in Year 4 and cash expenses of $15,000. It alsopaid $3,000 cash for a piece of land. These transactions wererecorded as would have been anticipated, but no other recording wasmade this year. The city assumes that it will have to pay $200,000to clean up the landfill when it is closed in several years. Thelandfill was 18 percent filled at the end of Year 3 and is 26percent filled at the end of Year 4. No payments will be necessaryfor several more years. For convenience, assume that the entries inall previous years were correctly handled regardless of thesituation.

a. The city believes that the landfill was included correctly inall previous years as one of its enterprise funds. According to theinformation provided, the overall increase in net position reportedwas $140,000. What is the correct overall change in the netposition in the government-wide financial statements?

b. The city believes that the landfill was included correctly inall previous years in one of the enterprise funds. According to theinformation provided, the enterprise fund reported an increase inits net position of $60,000. What is the correct change in the netposition of the enterprise fund in the fund financialstatements?

c. The city believes that the landfill was included correctly inall previous years within the general fund. What is the correctchange in the fund balance of the general fund?