The City of Bernard starts the year of 2020 with the following unrestricted amounts in its general fund: cash of $26,000 and investments of $86,750. In addition, it holds a small building bought on January 1, 2019, for general government purposes for $366,000 and a related long-term debt of $292,800. The building is depreciated on the straight-line method over 10 years. The annual interest rate on the debt is 10 percent. The general fund has four separate functions: general government, public safety, public works, and health and sanitation. Other information includes the following: Receipts: Property taxes $563,000 Sales taxes 108,100 Dividend income 24,000 Charges for general government services 15,900 Charges for public safety services 11,700 Charges for public works 5,100 Charges for health and sanitation services 36,900 Charges for landfill 9,150 Grant to be used for salaries for health workers (no eligibility requirements) 29,800 Issued long-term note payable 212,000 Sold investments (mentioned above) 102,650 Receivables at year-end: Property taxes ($11,400 is expected to be uncollectible) 166,500 Payments: Salary: General government 113,000 Public safety 95,250 Public works 87,750 Health and sanitation (all from grant) 25,900 Utilities: General government 13,150 Public safety 18,900 Public works 15,300 Health and sanitation 6,000 Insurance: General government 32,400 Public safety 20,400 Public works (all prepaid as of the end of the year) 7,200 Health and sanitation 6,600 Miscellaneous: General government 16,900 Public safety 13,300 Public works 10,150 Health and sanitation 8,250 Interest on previous debt 29,280 Principal payment on previous debt 16,300 Interest on new debt 19,080 Building (public works) 222,000 Equipment (public safety) 90,000 Public works supplies (30% still held) 23,000 Investments 146,000 Ordered but not received: Equipment 41,500 Supplies 11,600 Due at end of year: Salaries: General government 17,900 Public safety 19,600 Public works 6,300 On the last day of the year, the city borrows $73,000 from a local bank and uses the money to buy a truck. The first payment on the loan (plus interest) will be made at the end of the next year. The city opens a landfill this year that it records within its general fund. It is a public works function. Closure costs today is estimated as $267,500 although officials do not expect the landfill to be filled for nine more years. The city has incurred no costs to date. The landfill is now 15 percent filled. For the equipment and supplies that were ordered but not yet received, the City Council (the highest decision-making body in the government) has voted to honor the commitment when the items arrive. The new building is depreciated over 20 years using the straight-line method and no residual value. Depreciation of the equipment is similar except that its life is only 10 years. Assume the city records a full years depreciation in the year of acquisition. The investments have a market value of $153,550 at year-end. a-1. Prepare a statement of activities for governmental activities in government-wide financial statements for December 31, 2020, and the year then ended. a-2. Prepare a statement of net position for governmental activities in government-wide financial statements for December 31, 2020, and the year then ended. b-1. Prepare a statement of revenues, expenditures, and other changes in fund balances for the general fund in fund financial statements as of December 31, 2020, and the year then ended. Assume the purchases method is applied. b-2. Prepare a balance sheet for the general fund in fund financial statements as of December 31, 2020, and the year then ended. Assume the purchases method is applied