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. $ 112,000 32,500 51.000 $3,000 Accounts payable Accounts receivable Accrued Interest payable cumulated depreciation Administrative and selling appenses Allowance for uncollectible accounts Capital assets Coah Charges for sales and services Coat of sales and services Depreciation expense Doe from General and Interest expense Tstarost revenue Transfer is from General Pund Banknote payable Supplies inventory Totats 722,000 99,650 569.000 504,000 51.000 17.700 40,960 5,700 125.000 629,000 9700 51,535.700 51,535,700 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)