The following information pertains to the City of Williamson for 2020, its first year of legal existence. For convenience, assume that all transactions are for the general fund, which has three separate functions: general government, public safety, and health and sanitation.

Compensated absences (such as vacations and sick days) legally owed to general government workers at year-end total $20,300. These amounts will not be taken by the employees until so late in 2021 that the payment is not viewed as requiring 2020 current financial resources.

The city received a piece of art this year as a donation. It is valued at $14,500. The city plans to use it for general government purposes. The gift has no eligibility requirements. The city chose not to capitalize this property.

General government activities use the storage shed that was acquired this year. It is depreciated over a 10-year period using the straight-line method with no residual value. The city uses the equipment for health and sanitation and depreciates it using the straight-line method over five years with no residual value.

The investments are valued at $132,100 at the end of the year.

For the equipment that was ordered but not yet received, the City Council (the highest decision-making body in the government) voted to honor the commitment when the equipment eventually arrives.

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 that the city applies the consumption method.

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 that the city applies the consumption method.

Receipts: Property taxes Franchise taxes Charges for general government services Charges for public safety services Charges for health and sanitation services Issued long-term note payable Receivables at end of year: Property taxes (90\% estimated to be collectible) 99,800 Payments: Salary: General government 66,750 Public safety 44,500 Healthandsanitation29,400 Rent: General government 12,300 Publicsafety21,900 Health and sanitation 4,800 Maintenance: General government 40,000 Public safety 6,300 Healthandsanitation10,100 Insurance: GeneralgovernmentPublicsafety($3,4008,700stil1prepaidatendofyear)12,700 HealthandsanitationInterestondebt13,50023,960 Principal payment on debt 5,990 Storage shed 203,000 Equipment 96,500 Supplies (20\% still held) (public safety) 24,100 Investments 110,000 Ordered but not received: Equipment 16,000 Liabilities, all of which are due in one month at end of year: Salaries: General government 4,500 Public safety 9,600 Health and sanitation 9,900 \begin{tabular}{|l||l||l||l|} \hline Req A1 & Req A2 & Req B1 & ReqB2 \\ \hline \end{tabular} Prepare a statement of activities for governmental activities in government-wide financial statements for December 31 , 2020 , and the year then ended. Req A2 > Prepare a statement of net position for governmental activities in government-wide financial statements for December 31 , 2020, and the year then ended. (Amounts to be deducted should be indicated by a minus sign.) 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 that the city applies the consumption method. Prepare a balance sheet for the general fund in fund financial statements as of December 31,2020 , and the year then ended. Assume that the city applies the consumption method