lem 2. is the completed closing worksheet for the Town of Smokey Bend's Swimming Pool enterprise fund as of 30, 2017. Using this information, prepare, in and Changes in Net Position for the update the Net Position subclassifications. good form, the fund's (1) Statement of Revenues, Expenses, year then ended, and (2) Statement of Net Position at that date. You will need to Use the following two pages for your work. Preclosing trial balanee Closing entries Balance sheet ref. Cash a Accounts receivable b Due from special revenue fund c Supplies d Restricted cash c Land f Building and equipment 182,240 53,725 16,500 8,225 942,000 1.400,000 925,000 53,725 16,500 1.400,000 41,625 41,625 h Improvements other than buildings i Accumulated depreciation, iotb j Account payable k Advance from water enterprise fund I Current portion of long-term debt m Revenue bonds payable n Net position-investment in capital assets o Net position-restricted p Net position-unrestricted q Charges for services r Investment revenues s Personnel expense t Utilities expense u Repairs, maintenance and supplies v Transfer to General Fund w Depreciation expense x Interest expense 4,715,000 212,175 22,150 65,000 281,600 6,195,200 174,010 867,000 84,030 212,175 22,150 65,000 281,600 6,195,200 174,010 867,000 383,930 2,040,000 2,040,00 92,500 92,500 1,034,000 188,500 82,100 67,200 136,960 1,034,000 188,500 82,100 67,200 136,960