Prepare a skeleton statement of revenues, expenses, and changes in fund net position using the headings in Illustration (e.g., Operating Revenues, Operating Expenses, and Operating Income) that shows where (or if) each of the following items should be reported in that statement. Include all appropriate subtotals.

a. Proceeds from issuing bonds.

b. Transfer to another fund.

c. Sales revenues.

d. Salary expenses.

e. Extraordinary loss.

f. Expenditures for purchases of equipment.

g. Expenditures for principal retirement of long-term liabilities.

h. Interest expense.

i. Depreciation expense.

j. Special items.

k. Investment income.