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Record Entries and Prepare Statements for a Private Purpose Trust Fund. a. Reiver County School District accepts donations that are used to provide awards to graduating seniors. Record the following transactions in the Reiver County School District Private Purpose Trust Fund - Awards Fund. Also, prepare a statement of changes in fiduciary net position for the Fund for the year ended December 31, 20XX. This is the first year of operation for the Reiver County Private Purpose Trust Fund - Awards Fund. Jane Bandera, noted philanthropist, donates marketable securities worth $600,000 to the District, stipulating that all earnings on the securities be used for awards to graduates. b. The District receives dividends on the securities in the amount of $15,000. The District makes various awards to graduating seniors in the amount of $20,000. d. When the District prepares financial statements at the end of the year, the marketable securities have a fair value of $590,000. C. GENERAL JOURNAL DESCRIPTION OF ENTRY DATE Page CREDIT POST RES DEBIT