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Roland County has an Internal Service Fund (ISF) that provides printing services to various county agencies, all of which receive appropriations from the General Fund.

Roland County has an Internal Service Fund (ISF) that provides printing services to various county agencies, all of which receive appropriations from the General Fund. The amounts billed by the ISF during 2008 were: General government programs - $60,000; Public safety programs - $10,000; and Social services programs - $30,000. These expenses are included in the total expenses reported in the fund financial statements for each program.

Following is a condensed ISF operating statement:

Charges for services

$ 120,000

Operating expenses

80,000

Operating income

40,000

Nonoperating expenses

10,000

Change in net assets

30,000

Net assets, beginning of period

180,000

Net assets, end of period

$ 210,000

Calculate how much Roland County should report as printing expenses for each of its programs in its 2008 government-wide statement of activities.

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