The Mosquito Abatement Commission is a newly organized federal agency with three primary programs: coordinating state government abatement functions, conducting research on mosquito abatement, and promoting abatement through public education. The following information is available at the end of the first quarter (December 31, 2020): Government Coordination Research Public Education Total Apportionments from OMB $ 7,156,000 Allotmentsfirst quarter $ 3,500,000 $ 2,188,000 $ 1,468,000 7,156,000 Salaries paid 2,140,000 875,000 1,057,000 4,072,000 Accrued salaries payable 37,000 44,000 25,000 106,000 Supplies ordered and received 227,000 524,000 188,000 939,000 Supplies used 158,000 521,000 166,000 845,000 Depreciation 52,000 113,000 12,000 177,000 Equipment purchases 1,264,000 734,000 56,000 2,054,000 Program revenue: Charges for service 182,000 182,000 Required: Prepare a Statement of Net Cost for the quarter ended December 31. (Deductions should be entered with a minus sign.)