The city of breukelen maintains a rapid transit system, which is accounted for in a proprietary fund called breukelen rts. the following excerpt from the trial balance shows all the information needed to prepare an operating statement. therefore, prepare a statement of revenues, expenses, and changes in fund net position for the breukelen rts for the year ended december 31, 2012, using the appropriate format.
revenues from fares $ 3,150,000
train operating 2,430,000
track and train maintenance 565,000
depreciation 325,000
investment income 50,000
interest expense on long- term 320,000
cash subsidy from the city of breukelen .. 500,000
net assets, january 1, 2012 7,430,000
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