enterprise fund- caluclate operating income. The 20x3 post-closing and 20x4 pre-closing balances were as follows: 20x3 20x4 Cash 900,000 1,380,000 Accounts Receivable 250,000 700,000 Supplies Inventory 30,000 36,300 Investments 320,000 395,000 Building, Net 3,000,000 2,980,000 Equipment, Net 1,000,000 858,375 Accounts Payable