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 2013 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 position	30,000
Net position, beginning of period	180,000
Net position, end of period	$210,000
Calculate how much Roland County should report as printing expenses for each of its programs in its 2013 government-wide statement of activities.
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	$0	$0	$0