C$12-2($Fiduciary Fund Financial Statement Preparation$$City of Wilmington, Delaware$)$ The City of Wilmington, Delaware, has an Other Postemployment Benefit Trust Fund and a Tax Collection Agency Fund. The Preclosing Trial Balance for each of these funds as of June $30,20$X$6,$ is as follows:

City of Wilmington, DelawareOther Postemployment Benefit Trust FundPreclosing Trial BalanceJune $30,20$X$6$Dr$.$Cr$.$Cash and cash equivalents$ $405,476$Interest receivable$50,807$Investments$2,767,043$Employer contributions$ $505,189$Employee contributions$167,721$Interest income$37,787$Increase in fair market value of investments$33,179$Benefits paid$362,325$Administrative expenses$18,957$Net position$$restricted for benefits$2,860,732$Totals$$3,604,608$$$3,604,608$

City of Wilmington, DelawareTax Collection Agency FundPreclosing Trial BalanceJune $30,20$X$6$Dr$.$Cr$.$Cash and cash equivalents$ $282,630$Due from other governments$211,613$Due to other governments$ $294,967$Due to other funds$199,276$Totals$ $494,243$$ $494,243$

Required

Prepare a Statement of Fiduciary Net Position for the city of Wilmington as of June $30,20$X$6,$ and a Statement of Changes in Fiduciary Net Position for the year ended June $30,20$X$6.$