Presented below is the adjusted trial balance for the Water Enterprise Fund of the City of Whitt at December 31, 2018, the end of its fiscal year. Based on this information: A. Prepare the entry necessary to close the accounts B. Compute the ending fund net position balances for each of the following 3 categories (1) net investment in capital assets, (2) restricted net position, and (3) unrestricted net position. City of Whitt Water Enterprise Fund Adjusted Trial Balance 31-Dec-13 DR CRCash and cash equivalents $890,430 Cash, restricted 47,500 Investments 2,037,000 Due from other funds 595,000 Land 976,000 Machinery and equipment 2,264,000 Accumulated depreciation, machinery and equipment $1,840,000 Buildings 2,058,000 Accumulated depreciation, buildings 933,000 Accounts payable 398,250 Revenue bonds payable, current portion 50,000 Revenue bonds payable, noncurrent portion 1,650,000 Net position 4,087,000 Revenues - charges for services 3,608,000 Revenues - other 31,520 Operating expenses - purchase of water 2,389,000 Operating expenses - materials and supplies 276,000 Operating expenses - personal services 827,195 Operating expenses - depreciation 253,000 Nonoperating revenues - investment revenues 29,680 Nonoperating expenses - interest 14,325 $12,627,450 $12,627,450