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	$	18,246,000
Operating expenses:
Personnel services		6,333,000
Contractual services		3,034,000
Utilities		925,000
Repairs and maintenance		2,029,000
Depreciation		5,460,000
Interest revenue		68,000
State aid (intergovernmental revenue)		138,000
Interest expense		124,000
Capital contributions		1,670,000
Transfer to General Fund		388,000
Net position, January 1, 2020		2,738,000

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.)