The Parking Garage and Parking Lots Owned by the City

Essay

The parking garage and parking lots owned by the City of Danton reported the following balances for 2013:
$\begin{array}{lr}\text { Receipts from public users of the parking facilities } & \$ 190,000 \\\text { Receipts from the city for parking of city-owned vehicles } & 8,000 \\\text { Salaries paid to employees } & 75,000 \\\text { Printing - paid to an internal service fund } & 6,000 \\\text { Interest on bonded indebtedness } & 10,000 \\\text { Sculpture for entrance to parking lot (donated during 2013) } & 12,500 \\\text { Depreciation on parking garage } & 30,000 \\\text { Truck (purchased during 2013) } & 35,000 \\\text { Maintenance - paid to an internal service fund } & 17,000\end{array}$ Required:
What amount of net revenue (or expense) should be reported by the fund that was used to account for parking operations assuming the preparation of government-wide financial statements?