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Check my work The City of Saltwater Beach established an enterprise fund two years ago to construct and operate Tribute Aquatic Center, a public swimming pool. The pool was completed and began operations last year. All costs, including repayment of debt, are to be paid by user fees. The fund's preclosing trial balance for the current year, is shown below. Part 3 of 3 Credits $ 0.52 points Debits 181,140 5,190 8,170 935, 700 1,390,640 918,820 eBook $ 41, 350 4,683,850 Print References Cash and Cash Equivalents Accounts Receivable Supplies Restricted Cash and Cash Equivalents Land Buildings and Equipment Accumulated Depreciation-Buildings and Equipment Improvements Other Than Buildings Accumulated Depreciation-Improvements Other Than Buildings Accounts and Accrued Payables Current Portion of Long-Term Debt-Bonds Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted Net Position-Unrestricted Charges for Services Interest and Dividend Income Personnel Expenses Utilities Expense Repairs and Maintenance Supplies Expense Depreciation Expense Interest Expense 210, 770 22,000 279,700 6,153,400 172,840 861,170 83,460 2,026,160 91,870 1,026,960 187,220 81,540 66,740 136,030 320,720 $9,942,720 $9,942, 720 Additional information concerning the Tribute Aquatic Center Fund follows. 1. All bonds payable were used to acquire property, plant, and equipment. 2. Each year a payment is required on January 1 to retire an equal portion of the bonds payable. 3. Equipment was sold for cash at its carrying value of $9,180. 4. Total cash received from customers was $2,022,870 and cash received for interest and dividends was $91,870; of this amount, $74,530 was restricted cash. There were no other changes to restricted cash during the year. 5. Cash payments included $1,030,910 for personnel expenses, $184,390 for utilities, $85,580 for repairs and maintenance, $320,720 for interest on bonds, and $65,400 for supplies. 6. The beginning balance in Cash was $98,450, Accounts Receivable was $3,010, Supplies was $9,480 and Accounts and Accrued Payables was $28,240. Accrued Payables include personnel expenses, utilities, and repairs and maintenance. 7. The net position categories shown on the pre-closing trial balance have not been updated to reflect correct balances at year-end. Required information Part 3 of 3 CITY OF SALTWATER BEACH Tribute Aquatic Center Fund Statement of Cash Flows For the Year Ended 0.52 points eBook Print Cash Flows from Operating Activities: Cash Received from Customers Cash Paid to: Personnel Utilities Repairs and Maintenance Suppliers References Net Cash Provided by Operations Cash Flows from Capital Financing Activities: Proceeds from Sale of Capital Assets Principal Paid on Capital Debt Interest Paid on Capital Debt LUV Required information Part 3 of 3 Net Cash Provided by Operations Cash Flows from Capital Financing Activities: Proceeds from Sale of Capital Assets Principal Paid on Capital Debt Interest Paid on Capital Debt 0.52 points eBook Print References Net Cash Used by Financing Activities Cash Flows from Investing Activities: Interest Received on Investments Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending Reconciliation of Cash and Cash Equivalents to the Balance Sheet End of Year Beginning of Year Cash and Cash Equivalents in Current and Accrued Assets Restricted Cash and Cash Equivalents Total Cash and Cash Equivalents $ 0 $ Iroch andraoh Couvolante Roninninn Required information Part 3 of 3 Reconciliation of Cash and Cash Equivalents to the Balance Sheet End of Year Beginning of Year 0.52 Cash and Cash Equivalents in Current and Accrued Assets Restricted Cash and Cash Equivalents Total Cash and Cash Equivalents points 0 $ eBook Print Reconciliation of Operating Income to Net Cash Provided by Operations Operating Income Adjustments: Depreciation Expense References Increase in Accounts Receivable Decrease in Supplies Decrease in Accounts and Accrued Payables Net Cash Provided by Operating Activities
