$64.$ The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December $31,2020,$ the last day of its fiscal year. The enterprise fund was established this year through a transfer from the General Fund.

b $.$ Prepare the Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December $31.$

c$.$ Prepare the Net Position section of the December $31$ balance sheet. $($Assume that the revenue bonds were issued to acquire capital assets and there are no restricted assets.$)$