Benton County includes an independent school district and two individually chartered towns within the County. Benton County's Treasurer assesses and collects property taxes on behalf of itselt, the school district, and the towns. The County uses a tax collection custodial fund to record tax collections for the school district and towns. During the year ended December 31,2020 , the following transactions took place: 1. The County levied taxes as follows: 2. The property taxes levied in part (a) were collected. 3. The amounts collected were paid to the school district and towns. Required: a. Prepare journal entries for Benton County and the Benton County Independent School District-identify the funds. Complete this question by entering your answers in the tabs below. Record the transactions in the books of the Benton County Tax Agency Fund. (If no entry is required for a transaction/event, select "No Joumal Entry Required" in the first account field.) Journal entry worksheet Presented below is the preclosing trial balance for the Scholarship Fund, a privote-purpose trust fund of the Alganquin School District. Required: Prepare the year-end closing entries and a Statement of Changes in Fiduciary Net Position for the year ended December 31,2020. Complete this question by entering your answers in the tabs below. Prepare the year-end closing entries. (If no entry is required for a transaction/event, select "No Jeurnal Entry Recuired" in the first account field.) Complete this question by entering your answers in the tabs below. Prepare the year-end closing entries. (If no entry is required for a transaction/event, select "No Journat Entry Required" in the fir account field.) Journal entry worksheet Record the year-end closing entry for the fund. Mote: Enter debits before credits. Complete this question by entering your answers in the tabs below. Prepare the Statement of Changes in Fiduciary Net Position for the year ended December 31, 2020