I just need help with B, C and D

Kelly Metro Parking Fund, because the activity will be financed with debt secured solely by pledge of the facility's net revenues from parking fees. The following transactions and events occurred in 2020: 1. Receives $4,000,000 from the sale of revenue bonds at par. The revenue bonds were sold on July 1,2020 . They mature at the rate of $200,000 a year over a period of 20 years, starting July 1, 2021. Interest on the bonds is payable annually, also starting July 1, 2021, at 4 percent per annum on the outstanding debt. 2. Pays $800,000 to acquire a vacant lot near the railroad station. 3. Pays $3,200,000 to construct the parking lot. The lot is completed and ready for opening as of December 31, 2020. 4. Accrues interest for 6 months on the serial bonds. [Interest expense is not capitalized.] 5. Receives an invoice for $64,000 from the Village of Kelly General Fund for all expenses incurred in financing and planning for constructing the parking lot. Based on the foregoing transactions and events, the Kelly Metro Parking Fund starts calendar year 2021 with the following trial balance: The following transactions occurred in 2021: 1. Receives cash from parking fees in the amount of $640,000. 2. Receives cash of $48,000 in December 2021 from parking lot customers who paid in advance for parking space for the month of January 2022. 3. Pays the amount due at the start of the year to the General Fund. 4. Pays the following expenses: salaries $100,000; insurance $16,000; utilities $28,000. 5. Pays the first installment of principal and interest on the revenue bonds, due July 1, 2021. 6. Accrues interest on the revenue bonds as of December 31, 2021. 7. Records one year's depreciation on the parking lot. The parking lot has been estimated to have a useful life of 20 years. b) Prepare journal entries to record the transactions and events in 2021. If an entry affects more than one debit or credit account, enter the accounts in order of magnitude (largest to smallest balances), debits first. If two accounts have the same balance, enter in alphabetic order. c) Prepare a statement of revenues, expenses, and changes in net position for 2021. Enter operating expenses in order of magnitude (largest to smallest amounts). d) Prepare a statement of net position as of December 31, 2021