Additional Information for 201 : 1. Charges to customers for water and gas were $420,300; collections were $433,700. 2. A loan of $30,660 for two years was received from the general fund. 3. The water and gas lines were extended to a new development at a cost of $76,300. The contractor was paid. 4. Supplies were acquired from central stores (internal service fund) for $14,100. Operating expenses were $329,400, and interest expense was $30,660. Payment was made for the interest and the payable to central stores, and $325,600 of the vouchers were paid. 5. Adjusting entries were as follows: estimated uncollectible accounts receivable, $7,100; depreciation expense, $32,800; and supplies expense, $16,500. Required: a. Prepare entries for the MUD enterprise fund for 201 and closing entries. b. Prepare a statement of net position for the fund for December 31,201. c. Prepare a statement of revenues, expenses, and changes in fund net position for 201. Assume that the $511,000 of the 6 percent bonds is related to the net capital assets of land and of plant and equipment. d. Prepare a statement of cash flows for 201. Prepare a statement of cash flows for 201. Note: Amounts to be deducted should be indicated by minus sign