The following water and sewer fund information is available for the preparation of the financial...

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The following water and sewer fund information is available for the preparation of the financial statements for the City of Western Sands for the year ended December 31, 2020 $18,186,000 Operating revenues-charges for services Operating expenses: Personnel services Contractual services Utilities Repairs and maintenance Depreciation Interest revenue State aid (intergovernmental revenue) Interest expense Capital contributions Transfer to General Fund Net position, January 1, 2020 6,273,000 3,022,000 913,000 2,017,000 5,448,000 56,000 126,000 118.000 1,658,000 382,000 2,726,000 From the information given above, prepare a Water and Sewer Fund column for the proprietary fund Statement of Revenues. Expenses, and Changes in Fund Net Position for the year ended December 31, 2020. (Deductions should be entered with a minus sign.) CITY OF WESTERN SANDS Water and Sewer Fund Statement of Revenues, Expenses, and Changes in Fund Net Position

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