Problem 2 [10 points] Statement of Revenues Expenses and Changes in Fund Net Position Using the information provided below for the Electrical Utility Enterprise Fund of the City of Peace, prepare a statem revenues, expenses, and changes in fund net position for 20X3. $3.300 Charges for services Interest received 105 Increase in fair value of investments 12 8 450 1 200 1.000 300 Gain on sale of capital assets. Operating transfers from the General Fund Capital Grant. Salaries expense Contractual services used Supplies used Depreciation Interest expense Unrestricted Net Position, January 1 20X3 Restricted Net Position, January 1, 20X3 Net Investment in Capital Assets January 1, 20X3 400 1.100 250 1.000 200 1,800