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:

From the information given above, prepare, in good form, 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.

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$17,387,000 Operating revenues-charges for services Operating expenses: Personnel services Contractual services 5,877,000 2,995,000 Utilities Repairs and maintenance Depreciation 888,000 1,992,000 5,422,000 Interest revenue 29,000 State aid (intergovernmental revenue) Interest expense Capital contributions Transfer to General Fund 100,000 104,000 1,632,000 365,000 Net position, January 1, 2020 1,800,000