A

The City of Saltwater Beach established an enterprise fund in 2015 to construct and operate Tribute Aquatic Center, a public swimming pool. The pool was completed and began operations i 2016. All costs, including repayment of debt, are to be paid by user fees. The fund's pre-closing trial balance as of December 31, 2017 is shown below Credits Debits S 182,840 5,240 944,860 1,404,250 Cash and Cash Equivalents Accounts Receivable Supplies Restricted Cash and Cash Equivalents Land Buildings and Equipment Accumulated 8,250 5 927,810 41,750 Depreciation-Buildings and Equipment Improvements Other 4,729,160 Than Buildings 212,810 Accumulated Depreciation- Improvements Other Than Buildings Accounts and Accrued Current Portion of Long- Bonds Payable 22,210 282,370 6,212,140 Payables Term Debt-Bonds Net Position-Net 174,490 Investment in Capital Assets Net Position-Restricted Net Position- 869,390 84,260 Unrestricted Charges for Services 2,045,580