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The Following Information Is Available for the Preparation of the Government-Wide

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The following information is available for the preparation of the government-wide financial statements for the City of Fishersville for the year ended June 30, 2009:
 Expenses:  General government $11,000,000 Public safety 22,000,000 Public works 12,000,000 Health and sanitation 6,000,000 Culture and recreation 4,500,000 Interest on long-term debt, governmental type 600,000 Water and sewer system 12,000,000 Parking system 500,000 Revenues:  Charges for services, general government 2,000,000 Charges for services, public safety 200,000 Operating grant, public safety 700,000 Operating grant, health and sanitation 1,400,000 Charges for services, culture and recreation 2,000,000 Charges for services, water and sewer 13,000,000 Charges for services, parking system 400,000 Property taxes 30,000,000 Sales taxes 21,000,000 Investment earnings, business-type 300,000 Other Financing Sources (Uses):  Special item-gain on sale of unused land, governmental type 1,000,000 Transfers In (from governmental funds) 1,700,000 Transfer Out (to governmental funds) (1,000,000) Net assets, July 1, 2008, governmental activities 13,000,000 Net assets, July 1, 2008, business-type activities 22,000,000\begin{array}{lr}\text { Expenses: }\\\text { General government } & \$ 11,000,000 \\\text { Public safety } & 22,000,000 \\\text { Public works } & 12,000,000 \\\text { Health and sanitation } & 6,000,000 \\\text { Culture and recreation } & 4,500,000 \\\text { Interest on long-term debt, governmental type } & 600,000 \\\text { Water and sewer system } & 12,000,000 \\\text { Parking system } & 500,000\\\\\text { Revenues: }\\ \text { Charges for services, general government } & 2,000,000 \\\text { Charges for services, public safety } & 200,000 \\\text { Operating grant, public safety } & 700,000 \\\text { Operating grant, health and sanitation } & 1,400,000 \\\text { Charges for services, culture and recreation } & 2,000,000 \\\text { Charges for services, water and sewer } & 13,000,000 \\\text { Charges for services, parking system } & 400,000 \\\text { Property taxes } & 30,000,000 \\\text { Sales taxes } & 21,000,000 \\\text { Investment earnings, business-type } & 300,000\\\\\text { Other Financing Sources (Uses): }\\\text { Special item-gain on sale of unused land, governmental type } & 1,000,000 \\\text { Transfers In (from governmental funds) } & 1,700,000 \\\text { Transfer Out (to governmental funds) } & (1,000,000) \\\text { Net assets, July 1, 2008, governmental activities } & 13,000,000 \\ \text { Net assets, July 1, 2008, business-type activities } & 22,000,000\end{array} Required: From the information given above, prepare, in good form, a Statement of Activities for the City of Fishersville for the year ended June 30, 2009. Fishersville has no component units.


Definitions:

Dark Sky Preserve

An area, usually a park or conservation area, designated to be kept free of artificial light pollution to promote astronomy and protect nocturnal wildlife.

Low-Density Development

A type of urban planning that spreads out buildings and population, often resulting in more green space per capita but requiring more land.

Industrialization

The process of developing industries in a country or region on a wide scale.

Mass Transportation

Infrastructure established to transport a significant population effectively in cities and surrounding suburbs, encompassing vehicles such as buses, trains, subways, and trams.

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