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 expenses 2,430,000 Track and train maintenance expenses 565,000 Depreciation 325,000 Investment income 50,000 Interest expense on long- term debt 320,000 Cash subsidy from the City of Breukelen .. 500,000 Net assets, January 1, 2012 7,430,000