como On July 1, 2019, the City of Corfu received a gift of debt securities of XYZ Company with a nominal (par) value of $1,500,000. Income is to be used to make awards for civic achievements. As of the date of the gift, the securities had a market value of $1,563,000. Included in this amount is accrued interest of $18,750. The bonds carried an annual interest rate of 5%, payable semiannually on April 1 and October 1. During the fiscal year ended June 30, 2020, the following transactions took place: 1. The gift was received. 2. On October 1, $37,500 in interest was received. 3. On April 1, $37,500 in interest was received. 4. On April 1, immediately after the receipt of interest, the XYZ bonds were sold for $1.558,000. The proceeds were invested in ABC bonds, which pay Interest semiannually on April 1 and October 1. The bonds were purchased at par value 5. On June 30, 2020, accrued interest of $19,475 on the ABC bonds was recognized 6. On June 30, 2020, awards were made in the amount of $60,000 7. As of June 30, 2020, the fair value of the fair value of the ABC bonds was $1.560,000, exclusive of accrued interest Required: A. Record the above transactions on the books of the City of Corfu Private-Purpose Trust Fund B. Prepare a statement of Changes in Fiduciary Net Position for the City of Corfu Private-Purpose Trust Fund for the year ended June 30, 2020