The following water and sewer fund information is available for the preparation of the financial statements for the City of Western Sands for the year ended December 31, 2020: Operating revenuescharges for services $ 18,156,000 Operating expenses: Personnel services 6,243,000 Contractual services 3,016,000 Utilities 907,000 Repairs and maintenance 2,011,000 Depreciation 5,442,000 Interest revenue 50,000 State aid (intergovernmental revenue) 120,000 Interest expense 115,000 Capital contributions 1,652,000 Transfer to General Fund 379,000 Net position, January 1, 2020 2,720,000 From the information given above, prepare a Water and Sewer Fund column for the proprietary fund Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December 31, 2020. (Deductions should be entered with a minus sign.)