An enterprise fund has variable interest debt and uses an interest rate swap to change its interest payments to a fixed rate. The swap qualifies for hedge accounting. During the current year, the fund pays $$31,200$ in interest to the swap holder, and receives variable interest of $$30,000$ to service its debt. The swap increases in value by $$12,000.$ How is this information reported on the enterprise fund$$s statement of revenues, expenses, and changes in net position?