The City of Coyote mails property tax bills for 2021 to its citizens during August 2020. Property owners could make payments early to receive a discount. The levy becomes legally enforceable on February 15, 2021. All money received by the city must be spent during 2021 or later. The total assessment is $300,000. Of that amount, the city collects 40 percent, less a 10 percent discount, in 2020. The city expects to receive all of the remaining money during 2021 with no discount. During 2020, the government increases cash as well as revenue for the amount received. No change was made in creating government-wide financial statements. a. What is the correct overall change in the city’s net position as should be shown on the government-wide financial statements? b. What is the correct change for 2020 in the fund balance reported for the city’s general fund?