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. Debits Credits 118,000 $ $ 32,400 35,600 54,000 56,000 14,000 734,000 99,800 581,000 Accounts payable Accounts receivable Accrued interest payable Accumulated depreciation Administrative and selling expenses Allowance for uncollectible accounts Capital assets Cash Charges for sales and services Cost of sales and services Depreciation expense Due from General Fund Interest expense Interest revenue Transfer in from General Fund Bank note payable Supplies inventory Totals 510,000 54,000 18,300 41,500 6,000 129,600 628,700 20,900 $1,566,900 $1,566,900 Revenues: Charges for Sales and Services Total Revenues Operating Expenses: Cost of Sales and Services Administrative and Selling Expenses Depreciation Expense Total Operating Expenses Operating Income (Loss) Nonoperating Income (Expenses): Interest Expense Interest Revenue 0 Total Nonoperating Revenue Income (Loss) Before Transfers Transfer from General Fund Change in Net Position Net Position - Beginning of Year Net Position - End of Year VILLAGE OF SEA SIDE PINES ENTERPRISE FUND Statement of Net Position December 31, 2020 Net Position: Net Investment in Capital Assets Unrestricted Total Net Position S 0