A not-for-profit university operates its college book-store as an auxiliary enterprise. During the year the store has revenues of $30 million and expenses of $27 million. In its statement of activities, the university should report

		Operating expense of $ 27 million; Operating revenues of $30 million
		Non-Operating expense of $ 27 million; Non-Operating revenues of $30 million
		Non-Operating expense of $ 27 million; Non-Operating revenues of $3 million
		Disclose the info only