Required information [The following information applies to the questions displayed below.] The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2020, the last day of its fiscal year. The enterprise fund was established this year through a transfer from the General Fund. Required: a. Prepare the closing entries for December 31 . b. Prepare the Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December 31. c. Prepare the Net Position section of the December 31 balance sheet. (Assume that the revenue bonds were issued to acquire capital assets and there are no restricted assets.) Complete this question by entering your answers in the tabs below. Prepare the closing entries for December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)