Pre-Closing Trial Balance-City of Marlboro Enterprise Fund 12/31/2019 Dr. Cash 186,700 Customer Accounts Receivable 225,000 Allowance for Doubtful Accounts 16,000 Land 600,000 Buildings 1,600,000 Accumulated Depreciation-Buildings 8 20,000 Equipment 550,000 Accumulated Depreciation Equipment 260,000 Vouchers Payable and Accrued Payroll 111,700 Due to Other Funds 12.000 Revenue Anticipation Notes-Capital Assets 250,000 Net Position-Net Investment in Capital Assets 1,510,000 Net Position-Unrestricted 144,000 Charges for Services 2,025,000 Payroll and Fringe Benefits Expense 1,050,000 Materials and Supplies Expense 786,400 Depreciation Expense 145,000 Provision for Doubtful Accounts 3,100 Interest Expense 2.500 5,148,700 5,148,700 a) Show the closing entry at 12/31/19, closing all accounts to Net Position-Unrestricted: b) Calculate the correct ending Net Position balance for Net Investment in Capital Assets: c) Adjust Net Position Accounts as necessary (4 points)