Required Information [The following information applies to the questions displayed below.] 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. 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 Januery t to retire an equal portion of the bonds payable. 3. Eouioment was sold for cash at its carrvina value of $9.200. 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 $9.200. 4. Total cash received from customers was $2,027,270 and cash received for interest and dividends was $92.080; of this amount, $74.830 was restricted cash. There were no other changes to restricted cash during the year. 5. Cash payments included $1.033.130 for personnel expenses. $184.790 for utilities. $85,770 for repairs and maintenance, $320,240 for interest on bonds, and $65,540 for supplies. 6. The beginning balance in Cash was 597,730 , Accounts Receivable was $3,020. Supplies was $9.510, and Accounts and Accrued Payables was $28,330. Accrued Payables include personnel expenses, utilities, and repairs and maintenance. 7. The net position categories shown on the preclosing trial baiance have not been updoted to refiect correct baiances at year-end. b. Prepare the statement of net position for the Tribute Aquatic Center at year-end