The City of Saltwater Beach established an enterprise fund in 2015 to construct and operate Tribute Aquatic Center, a public swimming pool. The pool was completed and began operations in 2016. All costs, including repayment of debt, are to be paid by user fees. The fund's pre closing trial balance as of December 31, 2017, is shown below.

Additional information concerning the Tribute Aquatic Center Fund follows.
1. All bonds payable were used to acquire property, plant, and equipment.
2. Each year a payment is required on January 1 to retire an equal portion of the bonds payable. The payment for the current year was paid on January 1, 2017.
3. Equipment was sold for cash at its carrying value of $9,250.
4. Total cash received from customers was $2,038,355 and cash received for interest and dividends was $92,500; of this amount $75,000 was restricted cash. There were no other changes to restricted cash during the year.
5. Cash payments included $1,038,800 for personnel expenses, $185,800 for utilities, $86,225 for repairs and maintenance, $323,840 for interest on bonds, and $65,900 for supplies.
6. The beginning balance in Cash was $99,300, Accounts Receivable was $3,580, Supplies was $9,525, and Accounts and Accrued Payables was $28,375. Accrued Payables include personnel expenses, utilities, and repairs and maintenance.
7. The net position categories shown on the preclosing trial balance have not been updated to reflect correct balances as of the December 31, 2017, year-end.
Required
a. Prepare the statement of revenues, expenses, and changes in fund net position for the Tribute Aquatic Center as of December 31, 2017.
b. Prepare the statement of net position for the Tribute Aquatic Center as of December 31, 2017.
c. Prepare the statement of cash flows for the Tribute Aquatic Center as of December 31, 2017.

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Debits Credits Cash and Cash Equivalents Accounts Receivable Supplies Restricted Cash and Cash Equivalents Land $182,240 8,225 942,000 1,400,000 925,000 and Equipment S 41,625 Accumulated Depreciation-Buildings and Equipment Improvements Other Than Buildings Accumulated Depreciation-Improvements 4,715,000 Accounts and Accrued Payables Current Portion of Long-Term Debt-Bonds Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted Net Position-Unrestricted Charges for Services Interest and Dividend Income Personnel Expenses Utilities Expense Repairs and Maintenance Supplies Expense Depreciation Expense Interest Expense 212,175 22,150 281,600 6,195,200 74,010 867,000 84,030 2,040,000 92,500 1 ,034,000 188,500 82,100 67,200 136,960 323,840 $10,010,290 $10,010,290