From 6-4 (A), the closing entry includes a credit to net position of

$85,000.

$47,000.

$45,000.

$87,000.

CIONIT 0-4 (A), LTE CIOSII 18 ENLI Y IIICIUues a credit to net position of $85,000. $47.000. $45,000. doznan Balance as of December 31, 2017, the last day of its fiscal year. ine enterprise fund was established this year through a transfer from the General Fund. Debits Credits $ 100,000 $ 25,000 28,000 45,000 47,000 12.000 705,000 90,000 Accounts payable Accounts receivable Accrued interest payable Accumulated depreciation Administrative and selling expenses Allowance for uncollectible accounts Capital assets Cash Charges for sales and services Cost of sales and services Depreciation expense Due from General Fund Interest expense Interest revenue Transfer in from General Fund Revenue bonds payable Supplies inventory Totals 550,000 492,000 45,000 17,000 40,000 4,000 115.000 625,000 18,000 $1479 On $1479.000 644. The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2017, the last day of its fiscal year. The enterprise fund was established this year through a transfer from the General Fund. Debits Credits $ 100.000 $ 25,000 28,000 45,000 47,000 12.000 705,000 90,000 550,000 Accounts payable Accounts receivable Accrued interest payable Accumulated depreciation Administrative and selling expenses Allowance for uncollectible accounts Capital assets Cash Charges for sales and services Cost of sales and services Depreciation expense Due from General Fund Interest expense Interest revenue Transfer in from General Fund Revenue bonds payable Supplies inventory Totals 492,000 45,000 17,000 40,000 4,000 115,000 625.000 18,000 $1.479,000 $1,479.000