Augusta has a municipal water and gas utility district (MUD). The trial balance on Januaru i onve ejllows: 1. Charges to customers for water and gas were $421,800; collections were $433,000. 2. A loan of $30,840 for two years was recelved from the general fund. 3. The water and gas lines were extended to a new development at a cost of $75,500. The contractor was paid. 4. Supplies were acquired from central stores (internal service fund) for $13,700. Operating expenses were $329,700, and interest paid. was $30,840. Payment was made for the interest and the payable to central stores, and $326,200 of the vouchers were 5. Adjusting entries were as follows: estimated uncollectible accounts recelvable, $8,200; depreciation expense, $32,200; and supplies expense, $16,400. Required: Q. 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 $514,000 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. Complete this question by entering your answers in the tabs below. Prepare entries for the MUD enterprise fund for 201 and closing entries. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field