A trust fund of Bruge City received $100,000 from a donor during the year ended June 30, 20X9. During the year ended June 30, 20X9, $94,000 of the cash received was used to provide food and clothing to the city's poor. How should the trust fund report these resource flows on its statement of changes in fiduciary net position for the year ended June 30, 20X9?
•as revenues of $100,000 and as expenditures of $94,000
as contributions for $100,000 and as deductions for benefits for $94,000
as revenues of $100,000 and as an operating transfer out for $94,000
as a transfer in from trust fund for $100,000 and as a transfer out for $94,000