The following information for the Town of Robinson Water and Sewer Enterprise Fund for the year ended June 30, 2026 is provided:
	Increase in fair value of investments						12,000
	Charges for sewer services rendered						2,000,000
	Salaries and wages						400,000
	Depreciation on capital assets contributed by developers						75,000
	Operating grants received						250,000
	Interest on bonds payable						95,000
	Transfer from Special Revenue Fund						500,000
	Deferred interest expense adjustment (debit), beginning of year						100,000
	Repayment of short-term note payable						75,000
	Interest on short-term note payable						5,000
	Capital grants received (all grant conditions met)						1,500,000
	Charges for water services rendered						1,800,000
	Transfer to General Fund						127,000
	Gain on sale of equipment						13,000
	Depreciation on other capital assets						80,000
	Depreciation on infrastructure capital assets						100,000
	Contractual services (purchased)						2,600,000
	Proceeds of bond issuance						13,000,000
	Interest income						50,000
	Net position						22,000,000
Water and sewer service claims and judgments paid during the year totaled $100,000. The liability (half of which is long-term) for these claims and judgments increased by $10,000 during the year. The refunded bonds have a 5-year remaining term, and the term of the new bonds is 10 years.

	Prepare the Statement of Revenues, Expenditures, and Changes in Fund Net Position for the Town of Robinson Water and Sewer Enterprise Fund for the year ended June 30, 2026.