The Village of Seaside Pines prepared the following enterprise fund Trial Balance as of December 31, 2020, the last day of ts fiscal year. The enterprise fund was established this year through a transfer from the General Fund. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ VILLAGE OF SEASIDE PINES } \\ \hline \multicolumn{2}{|c|}{ ENTERPRISE FUND } \\ \hline \multicolumn{2}{|c|}{ Statement of Net Position } \\ \hline \multicolumn{2}{|c|}{ December 31,2020} \\ \hline Net Position: & \\ \hline & \\ \hline \hline & $ \\ \hline Total Net Position & 0 \\ \hline \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ VILLAGE OF SEASIDE PINES, ENTERPRISE FUND } \\ \hline \multicolumn{2}{|c|}{ Statement of Revenues, Expenses, and } \\ \hline \multicolumn{2}{|c|}{ For the Year Ended December 31, 2020 } \\ \hline Revenues: & \\ \hline \multicolumn{2}{|c|}{} \\ \hline \multicolumn{2}{|c|}{0} \\ \hline Total Revenues & \\ \hline Operating Expenses: & \\ \hline & \\ \hline & \\ \hline & \\ \hline Total Operating Expenses & \\ \hline Operating Income (Loss) & \\ \hline Nonoperating Income (Expenses): & \\ \hline & \\ \hline & \\ \hline Transfer from General Fund & \\ \hline Change in Net Position & \\ \hline Net Position - Beginning of Year & \\ \hline Net Position - End of Year & \\ \hline Total Nonoperating Revenue & \\ \hline \end{tabular} Journal entry worksheet Record the closing entry for Village of Seaside Pines, Enterprise Fund. Note: Enter debits before credits