Consider the following information for Cowboys Town for the year ended December 31, 2015.

Expenses - parking garage (enterprise fund)
$ 1,200,000
Expenses - general government
52,000,000
Expenses - public safety
36,000,000
Expenses - health and sanitation
15,000,000
General property taxes
62,000,000
Unrestricted grants and contributions
6,000,000
Interest on general long-term debt
420,000
Charges for general government services
20,000,000
Charges for parking services
1,300,000
Charges for public safety services
2,500,000
Charges for health services
8,100,000
State grants for public safety
4,000,000
Gain on sale of general capital assets
200,000
Investment income - governmental activities
210,000
Net assets, 1/1/2015 - governmental activities
120,000,000
Net assets, 1/1/2015 - business-type activities
40,000,000