The following entries were made in the books of Saratoga Springs Swimming Pool Fund for the year ended December 31, 2017. 1) Cash 1,200,000 Transfers In 1,200,000 2) Cash 1,000,000 Note Payable 1,000,000 3) Land Building Land Improvements Equipment Supplies 300,000 600,000 400,000 300,000 190,000 Cash 1,790,000 4) Cash 720,000 Operating Revenues-Charges for Services 720,000 5) Operating Expense - Salaries Operating Expense - Utilities Nonoperating Expense- Interest 275,000 140,000 60,000 Cash 475,000 6) Operating Expense - Supplies 120,000 Supplies 120,000 7) Operating Expense - Depreciation 100,000 Accumulated Depreciation-Building Accumulated Depreciation- Land Improvements Accumulated Depreciation-Equipment 30,000 40,000 30,000 8) Operating Revenues-Charges for Services 720,000 1,200,000 Transfers In Operating Expense-Salaries Operating Expense- Utilities Nonoperating Expense-Interest Operating Expense-Supplies Operating Expense- Depreciation Net Position 275,000 140,000 60,000 120,000 100,000 1,225,000 Required: Prepare a Statement of Revenues, Expenses, and Changes in Net Position, in good form, for the City of Saratoga Springs Swimming Pool Fund for the year ended December 31, 2017