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												$	7,054,000
Allotmentsfirst quarter		$	3,400,000			$	2,186,000		$	1,468,000			7,054,000
Salaries paid			2,040,000				874,000			1,057,000			3,971,000
Accrued salaries payable			36,000				44,000			26,000			106,000
Supplies ordered and received			225,000				524,000			196,000			945,000
Supplies used			155,000				521,000			173,000			849,000
Depreciation			51,000				113,000			12,000			176,000
Equipment purchases			1,239,000				734,000			56,000			2,029,000
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.)

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ MOSQUITO ABATEMENT COMMISSION } \\ \hline \multicolumn{1}{|c|}{ Statement of Net Cost } \\ \hline Costs by Strategic Goal & \\ \hline Coordinate State Government Abatement Programs & \\ \hline Total Gross Cost & \\ \hline Conduct Research on Mosquito Abatement & \\ \hline Total Gross Cost & \\ \hline Promote Abatement Through Public Education & \\ \hline Total Gross Cost & \\ \hline & \\ \hline Net Cost & \\ \hline Total Entity & \\ \hline Total Gross Program Cost & \\ \hline & \\ \hline Net Cost (Income) from Operations & \\ \hline \end{tabular}