Following is the information of the Water Utility Fund for fiscal year $2023.$

$1.$ The amount in the Accrued Utility Revenue account was reversed.

$2.$Billings to customers for water usage during fiscal year $2023$ totaled $$2,982,557$; $$193,866$ of the total was billed to the General Fund.

$3.$Cash in the amount of $$260,000$ was received. The cash was for interest earned on investments and $$82,000$ in accrued interest.

$4.$Expenses accrued for the period were management and administration, $$360,408$; maintenance and distribution, $$689,103$; and treatment plant, $$695,237.$

$5.$ Cash receipts for customer deposits totaled $$2,427.$

$6.$ Cash collections on customer accounts totaled $$2,943,401,$ of which $$209,531$ was from the General Fund.

$7.$Cash payments for the period were as follows: Accounts Payable, $$1,462,596$; interest $($which includes the interest payable$),$ $$395,917$; bond principal, $$400,000$; machinery and equipment, $$583,425$; and return of customer deposits, $$912.$

$8.$A state grant amounting to $$475,000$ was received to help pay for new water treatment equipment.

$9.$Accounts written off as uncollectible totaled $$10,013.$

$10.$ The utility fund transferred $$800,000$ in excess operating income to the General Fund.

$11.$Adjusting entries for the period were recorded as follows: depreciation on buildings was $$240,053$ and on machinery and equipment was $$360,079$; the allowance for uncollectible accounts was increased by $$14,913$; an accrual for unbilled customer receivables was made for $$700,000$; accrued interest income was $$15,849$; and accrued interest expense was $$61,406.$

$12.$The Revenue Bond Payable account was adjusted by $$400,000$ to record the current portion of the bond.

$13.$Closing entries and necessary adjustments were made to the net position accounts.

NEED HELP ON THE QUESTIONS BELOW

a$-1.$ For fiscal year $2023,$ prepare general journal entries for the Water Utility Fund. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

a$-2.$ For fiscal year $2023,$ prepare closing entries for the Water Utility Fund. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required'$)$

b$.$ Prepare a statement of revenues, expenses, and changes in fund net position for the Water Utility Fund for the year ended June $30,2023.($Deductions should be indicated by a minus sign.$)$

c$.$ Prepare a statement of net position for the Water Utility Fund as of June $30,2023.$

d$.$ Prepare a statement of cash flows for the Water Utility Fund as of June $30,2023.($Cash outflows should be indicated by a minus sign.$)$