The preclosing trial balance for the City of Hudson Golf Course Enterprise Fund is shown below. CITY OF HUDSON Golf Course Enterprise Fund Preclosing Trial Balance December 31, 2021 Debits Credits Cash $12,036 Accounts receivable 29,600 Estimated uncollectible accounts $4,000 Cashrestricted for debt service 120,000 Cash restricted for customer deposits 18,400 Land 720,000 Equipment 260,000 Accumulated depreciation-equipment 84,000 Buildings 1,200,000 Accumulated depreciation-buildings 520,000 Accounts payable 16,668 Customers' deposits payable 18,400 Revenue bonds payable 800,000 Accrued interest payable-revenue bonds 5,200 Net position, January 1, 2021 752,592 Revenue from rentals 640,000 Personal services expense 304,000 Utilities expense 50,400 Repairs and maintenance expense 37,600 Depreciation expense-equipment 12,000 Depreciation expense-building 40,000 Interest expense 32,024 Estimated uncollectible accounts 4,000 Supplies expense 800 $2,840,860 $2,840,860