During the year ended June 30,2020. the followng transactions and events occurred in the Town of Weston Water Utility Fund 1. Accrued expenses of July 1 were paid in cash 2. Billings to nongovernmental customers for water usage for the year amounted to $1,455.000, billings to the General Fund amounted to $123,000. 3. Llabilities for the following were recorded during the year: 4. Materials and supplies were used in the amount of $311,000. all for costs of saleo and servces 5. After collection efforts were unsuccessful, $15,400 of old accounts receivable were written off 6 Accounts teceivable collections totaled $1.558,000 from nongovernmental customers and $52,600 from the General Fund 7. $1,124,600 of accounts payable were paid in cash. 8. One year's interest in the amount of $190.400 was paid. 9. Construction was completed on plant assets costing $265.000, that amount was transferred to Utility Plant in Service 10. Depreciation was recorded in the amount of $275,100 11. The Allowance for Uncollectible Accounts was increased by $11.000 12 As required by the loan agreement, cash in the amount of $117.000 was transferred to Restricted Assets for eventual redemption of 13. Accrued expenses, all related to costs of sales and services, amounted to $115.000 the bonds 14. Nominal accounts for the year were closed Required: a. Record the transactions for the year in general journal form b. Prepare a Statement of Revenues. Expenses, and Changes in Fund Net Position. c. Prepare a Statement of Net Position as of June 30.2020 . d. Prepare a Statement of Cash Flows for the year ended June 30.2020 Assume all debt and interest ore related to capital outlay Assume the entire construction work in pragress liability (see item 3) was paid in entry 7 Include restricted assets as cash and cash equivalents