How do you do the statement of changes of net position

Problem 3-Pension Trust Fund Entries Record the following transactions and information for a government's Pension Trust Fund (all amounts are in thousands of dollars). Transactions (all amounts are in thousands of dollars): 1. Employer contributions became due from the General Fund, $400, and an Enterprise Fund, $150. Equal employee contributions have been withheld from employee paychecks and also are due to the pension trust fund. 2. Ninety percent of the amounts due were collected from each fund. 3. Investments of $540 were purchased. 4. Interest received on investments of the fund during the year totaled, $380. 5. An employee resigned prior to retirement and withdrew $17 from the pension plan. 6. Retirement benefits of $92 were paid during the year. Additional current benefit payments of $4 were accrued but not paid by year end. The present value of future benefits earned by active employees during the period is estimated to be $700. The fair value of the pension plan investments increased by $83 during the year Prepare the closing entry for the year. 7. 8. 9. equirements Prepare journal entries to record transactions in the City of LeConte Pension Fund accounts. If no entry is required, state "No entry required and explain why Prepare the Statement of Changes in Fiduciary Net Position for the year ended December 31, 20X3. The Net Position - Restricted for Pension Benefits at January 1, 20X3 was $3,345 1. 2