Computation of a villages operating margin

The following information is extracted from a villages governmental funds statement of revenues, expenditures, and changes in fund balances (amounts in thousands).

Selected data	General	Debt Service	Library
Total revenues	$16,416	$49	$29
Total expenditures	11,118	1,263	351
Excess (deficiency) of
revenues over expenditures	5,298	-1,214	-322
Transfers in	0	1,275	338
Transfers out	-1,613	0	0
Net change in fund balances	$230	$51	$9

Calculate the operating margins for the following: a) General Fund b) General, Debt Service, and Library Funds aggregated. Round percentages to one decimal. Hint: The transfers out are routine transfers to the other two funds, so the entire net change in fund balance is the numerator in calculating the General Fund's operating margin. Because the transfers in are from the aggregated funds, they should be ignored in calculating the denominator for the aggregated funds operating margin.)