Augusta has a municipal water and gas utility district (MUD). The trial balance on January 1, 20x1, follows: Debit Credit Cash $ 93,800 Accounts Receivable 25,300 Inventory of Supplies 8,800 Land 121,000 Plant and Equipment 498,000 Accumulated Depreciation $ 81,300 Vouchers Payable 15,200 Bonds Payablo, 69 513,000 Net Position: Invested in Capital Assets, Net of Related Debt 24,700 Unrestricted 112,700 Total $746,900 $746,900 Additional Information for 20X1: 1. Charges to customers for water and gas were $421,800; collections were $433,700. 2. A loan of $30,780 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 $76,600. The contractor was paid. 4. Supplies were acquired from central stores internal service fund) for $12,800. Operating expenses were $329,800, and interest expense was $30,780. Payment was made for the interest and the payable to central stores, and $325,700 of the vouchers were paid. 5. Adjusting entries were as follows: estimated uncollectible accounts receivable, $7,900; depreciation expense, $33,100; and supplies expense, $16,800 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 list Journal entry worksheet