the following pre-closing trial balance for its enterprise fund:

Accounts Payable	20,000	Depreciation Expense	10,000
Accounts Receivable	15,000	Due from General Fund	20,000
Accumulated Depreciation	125,000	Interest Expense	5,000
Administrative Expenses	25,000	Interest Revenue	12,000
Allowance for Uncollectible Accounts	11,000	Net Position	107,000
Capital Assets	500,000	Revenue Bonds Payable	200,000
Cash	200,000	Transfer from General Fund	50,000
Charges for Sales and Services	250,000

Required:

1. Prepare the appropriate closing entry using appropriate account names.
2. Calculate ending Net Position.
3. Indicate the types and balances of Net Position.