The Following Information Was Derived from the Accounts and Records

The following information was derived from the accounts and records of Mockingbird State University for 20X3. All amounts are in thousands of dollars.
$\begin{array}{llr} \text { Tuition and fees} &\\ \text { Total assessed} &\$4,000\\ \text { Expected uncollectible} &80\\ \text { Appropriations} &\\ \text { State.} &800\\ \text { Auxiliary enterprises } &\\ \text { Sales. } &500\\ \text { Salaries} &280\\ \text { Other expenses } &140\\ \text { Endowment income} &\\ \text { Restricted to research} &370\\ \text { Private gifts and grants } &\\ \text { Restricted to student scholarships } &200\\ \text { Restricted to plant expansion} &2,000\\ \text { Unrestricted } &180\\ \text { Expenses: } &\\ \text {Instruction } &3,100\\ \text {Research } &600\\ \text { Student services } &220\\ \text { Institutional support } &190\\ \text { Operation of plant } &180\\ \text { Mortgage payment \( \$ 10,000 \) interest } &15\\ \text {Scholarships allowances } &200\\ \text { Net positon, January 1, \( 20 \times 3 \)} &3,827\\\end{array}$
Mockingbird State University reports as a special purpose government engaged only in business-type activities.
Requirement: Prepare a statement of revenues, expenses, and changes in net position for Mockingbird State University for 20X3.