Augusta has a municipal water and gas utility district (MUD). The trial balance on January 1, 20X1, follows: Cash Debit $ 93,200 Credit 27:28 Vouchers Payable Accounts Receivable Inventory of Supplies Land Plant and Equipment Accumulated Depreciation Bonds Payable, 6X 25,100 9,600 121,900 498,000 $ 81,100 16,500 509,000 Net Position: bok Invested in Capital Assets, Net of Related Debt Unrestricted 29,800 111,400 Total $747,800 $747,800 Print D erences Additional Information for 20x1: 1. Charges to customers for water and gas were $421,900; collections were $433,800. 2. A loan of $30.540 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 $75,900. The contractor was paid. 4. Supplies were acquired from central stores (internal service fund) for $12,800. Operating expenses were $328,300, and Interest expense was $30,540. Payment was made for the Interest and the payable to central stores, and $326,800 of the vouchers were paid. 5. Adjusting entries were as follows: estimated uncollectible accounts receivable. $7,700; depreciation expense, $32.300, and supplies expense, $16,400. Required: a. Prepare entries for the MUD enterprise fund for 20X1 and closing entries. (If no entry is required for a transaction/event, select "No Journal entry required" In the first account field.) View transaction Bat