You are given the completed transaction worksheet, from the worksheet

A. Prepare the 20X4 Statement of Revenues, Expenditures, and Changes in Net Position

B. Prepare the 20X4 Statement of Net Position

Water and Sewer Enterprise Fund FY Balance Checkers 202,000 5 344,000 344,000 120,000 Accounts Receivable Allowance for Uncollectilbe Accounts Inventory of Materials and Supplies Customer Accumulated Depreciation - - Buildings 340,000 340,000 2,000,000 Accumulated Depreciation Machinery and Equipment Water and Sewer Lines Accumulated Depreciation Water and Sewer Lines Vouchers Payable 1,000,000 4,500,000 3,250,000 110,000 13 Customer Deposits Paya 640,000 640,000 Bonds Payable current Long-Term Claims and Judgments Payable Water Sales (net of xxxx in allowances) Sewer Fees (net ofx,xxx in allowances) Salaries and Wages Expense laterials and Supplies Expense Depreciation Expense Water and Sewer Lines 7,994.000 7,994,000 Change in Fund Balance 825 WATER AND SEWER ENTERPRISE FUND WATER AND SEWER ENTERPRISE FUND Statement of Reve and Changes in Net Position For the Year Ended December ASSETS perating Rev Water Sales (net of Sx.xxx in allowances Sewage Fees (net of Sx.xxx in allowances) S: Due from General Fund Operating Expenses Salaries and Wages Accounts receivable (net of uncolectible Inventory of materials and supplies Total Current Assets Communication Services Operating Income Restricted Assets: Investment Income Property, Plant, and Equipment Less: Accumulated depreciation Less: Accumulated depreciation Less: Accumulated depreciation ome before Tran Transfer to General Fund Water and sewer lines Total Property, Plant, and Equipment Net Position, January 1,2 Net Position, Decemb Current Liabiliti Accrued interest payable Due to Internal Service Fund Total Current Liabiities Customer deposits pa Claims and judgments payable Total Long-Term Liabiities NET POSITIC et Investment in Capital Assets