Using the information provided below for the Water Utility Enterprise Fund of the Village of Canton, prepare a statement of revenues, expenses, and changes in fund net position for 2017.

Charges for service.................................................................................................... $3,300

Interest received........................................................................................................ 105

Increase in fair value of investments......................................................................... 12

Gain on sale of capital assets..................................................................................... 8

Operating transfers from the General Fund.............................................................. 450

Capital Grant.............................................................................................................. 1,200

Salaries expense........................................................................................................ 1,000

Contractual services used.......................................................................................... 300

Supplies used............................................................................................................. 400

Depreciation.............................................................................................................. 1,100

Interest expense........................................................................................................ 250

Unrestricted Net Position, January 1, 2017............................................................... 1,000

Restricted Net Position, January 1, 2017.................................................................. 200

The following chart is also attached as an Excel document.