The Village of Delmar is preparing its government- wide statement of activities for the year ended December 31, 2013. Analysis of the data accumulated thus far shows the following expenses for each of its programs:

The Internal Service Fund (ISF) billings are from the village’s Motor Pool ISF. The ISF column of the proprietary funds statement of revenues, expenses, and changes in fund net position, prepared by the Village of Delmar, shows the following:

Charges for services……………………………..       $ 100,000

Operating expenses:

Personal services ……………………………..          70,000

Repairs and maintenance………………………         5,000

Depreciation…………………………………..           15,000

Total operating expenses…………………………      90,000

Operating income……………………………..           10,000

Total net assets— beginning of year ………….         45,000

Total net assets— ending of year ……………..        $ 55,000

Calculate the amounts that the Village of Delmar should report as expenses for each of its programs in its government- wide statement of activities for the year ended December 31, 2013.

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Program Salaries Supplies ISF Bi Total Expenses General Police Fire Parks s 250,000 675,000 380,000 200,000 45,000 75,000 40,000 35,000 s 20,000 35,000 30,000 15,000 $ 315,000 785,000 450,000 250,000