As of January 1, 2020, the City of Summerhaven began a municipal bus operation. The adjustedtrial balance below was prepared as of December 31, 2020: Debits Credits Cash $ 45,000 2$ Investments 85,000 Supplies 20.000 Restricted Assets 30.000 Land 100,000 Land Improvements 200,000 Accumulated Depreciation-Land Improvements 10,000 Building 400,000 Accumulated Depreciation-Building 20,000 Buses 500,000 Accumulated Depreciation-Buses 50,000 Accounts Payable 45,000 Salaries Payable 15,000 Interest Payable 10,000 General Obligation Bonds Payable 800,000 Other Financing Sources-transfer in 400,000 Revenues-charges for services 360,000 Dividend and interest income 10,000 Fuel and Supplies Expense 60,000 Salaries Expense 120,000 Utilities Expense 50,000 Depreciation Expense 80,000 Interest Expense 30,000 Totals $1,720,000 $1,720,000 Additional information: A transfer of $400,000 was received from the general fund in January, 2020, and was used to acquire capital assets. General obligation bonds with a face value of $800,000 were sold for $800,000 on March 31, 2020. The bonds pay interest at 5% on March 31 and September 30. The bonds were used to acquire capital assets. The bond indenture requires that Summerhaven set aside assets for the payment of bond principal. The general obligation bonds are serial bonds, and the first serial payment will not be paid until 2023. Restricted assets consist entirely of investments. 1 Prepare the statement of net position at December 31, 2020. 2 Prepare the capital and related financing activities section of the statement of cash flows for the year ended December 31, 2020.