The Town of Elizabeth operates the old train station as an enterprise fund. The train station is on the national register of historic buildings. Since the town has held the building for such a long time, the Central Station Fund no long-term debt. The only capital assets recorded by the Central Station Fund are machinery and equipment. Businesses rent space in the building and the town provides all services related to the operation and maintenance of the building. Following is information related to the funds 2017 operating activities. 1. Rental income of $94,444was accrued. Subsequently, cash in the amount of $90,210 was received on accounts 2. Cash expenses for the period included: administrative services, $25,205; maintenance and repairs, $72,882; supplies and materials, $7,792; and utilities, $30,124 3. The Central Station Fund received a $60,000 transfer of funds from the General Fund 4. Adjustments were made for depreciation ($3519 and for uncollectible accounts ($667) 5. At the end of the period, nominal accounts were closed Required: a. Prepare general journal entries to record the Central Station Funds operating activities for the year. b. Prepare a statement of revenues, expenses and changes in fund net. The net position balance at the beginning of the period was $60,129.