27. Below is an end of year trial balance for a town enterprise fund: Debit Credit 100,000 Accounts Payable Accounts Receivable Administrative and Selling Expense Capital Assets Cash Charges for Sales and Services 50,000 60,000 300,000 70,000 500,000 100,000 20,000 Costs of Sales and Services Interest Expense Interest Revenue Transfer in from the General Fund Supplies Inventory 50,000 50,000 100,000 700000 700000 Prepare any closing entries necessary at year end and a statement of revenues, expenditures, and changes in fund balance. le financial or