The Following Data Is Extracted from the General Fund and Debt

The following data is extracted from the General Fund and Debt Service Fund columns of the Town of Gold Hill's governmental funds statement of revenues, expenditures, and changes in fund balances for the year ended December 31, 2019. (Interfund transfers were eliminated in aggregating data.)
$$\begin{array} { l r } \text { Total revenues } & \$ 210.5 \text { million } \\\text { Expenditures: } & \\\text { Public safety } & 45.3 \text { million } \\\text { Public health } & 22.3 \text { million } \\\text { Economic assistance } & 80.4 \text { million } \\\text { All other expenditures } & 50.7 \text { million } \\\text { Debt principal } & 6.2 \text { million } \\\text { Interest on debt } & 4.8 \text { million } \\\text { Total expenditures } & \underline { 209.7 \text { million } } \\\text { Excess of revenues over expenditures } & \underline {\$ 0.8 \text { million } }\end{array}$$ EThe governmental activities column of the Town of Gold Hill's statement of net position shows general obligation bonds payable of $96,900,000. The statistical tables in the Town's comprehensive annual financial report shows that its population is 230,600 and that the full value of its taxable real property for 2019 is $6,737,000,000.
Required:
a. Compute the Town of Gold Hill's debt service burden.
b. Compute the Town of Gold Hill's debt burden, using per capita debt and debt as a percentage of the full value of taxable real property.
c. Assess these burdens in light of the following data for a reference group of municipalities within the same state as the Town of Gold Hill: debt service burden - 4.6%; debt per capita - $370; debt as a percent of full value of taxable real property - 1.02%.