Augusta has a municipal water and gas utility district (MUD). The trial balance on January 1, 20X1, follows:

Debit Credit
Cash $92,100
Accounts Receivable 26,300
Inventory of Supplies 8,600
Land 120,200
Plant and Equipment 481,000
Accumulated Depreciation $80,400
Vouchers Payable 16,200
Bonds Payable, 6% 503,000

Net Position:
Invested in Capital Assets, Net of Related Debt 17,800
Unrestricted 110,800
Total $728,200 $728,200

Additional Information for 20X1:

1. Charges to customers for water and gas were $420,500; collections were $432,400.
2. A loan of $30,180 for two years was received from the general fund.
3. The water and gas lines were extended to a new development at a cost of $76,900. The contractor was paid.
4. Supplies were acquired from central stores (internal service fund) for $13,000. Operating expenses were $328,200, and interest expense was $30,180. Payment was made for the interest and the payable to central stores, and $325,700 of the vouchers were paid.
5. Adjusting entries were as follows: estimated uncollectible accounts receivable, $6,500; depreciation expense, $33,000; and supplies expense, $15,600.

Required:
a. Prepare entries for the MUD enterprise fund for 20X1 and closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
b. Prepare a statement of net position for the fund for December 31, 20X1.
c. Prepare a statement of revenues, expenses, and changes in fund net position for 20X1. Assume that the $508,000 of the 6 percent bonds is related to the net capital assets of land and of plant and equipment.
d. Prepare a statement of cash flows for 20X1. (Amounts to be deducted should be indicated by minus sign.)