I need help figuring out the Restricted For Pension Benefits column in REQUIREMENT C.

The City of Sweetwater maintains an Employees' Retirement Fund a single-employer defined benefit plan that provides annuity and disability benefits. The fund is financed by actuarially determined contributions from the city's General Fund and by contributions from employees. Administration of the retirement fund is handied by General Fund employees, and the retirement fund does not bear any administrative expenses. The Statement of Fiduciary Net Position for the Employees' Retirement Fund as of July 1, 2019, is shown here During the year ended June 30,2020 , the following transactions occurred: 1. The interest recelvable on investments was collected in cash 2. Member contributions in the amount of $267,000 were received in cash. The city's General Fund aiso contributed $810,000 in cash. 3. Annuity benefits of $730,000 and disability benefits of $163,000 were recorced as liabilities. 4. Accounts payable and accrued expenses in the amount of $957,000 were paid in cash. 5. Interest income of $241,000 and dividends in the amount of $33,000 were received in cash. In addition, bond interest income of $45,000 was accrued at yearend. 6 Refunds of $73,000 were made in cash to terminated, nonvested participants 7. Common stocks, carried at a fair value of $507,000, were sold for $478,000. That $478,000, plus an additional $314,000, was 8. At year-end, it was determined that the fair value of stocks held by the pension plan had decreased by $50,000, the fair value of invested in stocks. bond's had increased by $43,000. 9. Nominal accounts for the year were closed. Required: a. Record the transactions on the books of the Employees' Retirement Fund. b. Prepare a Statement of Changes in Fiduciary Net Position for the Employees Retrement Fund for the year ended June 30.2020. c. Prepare a Statement of Fiduciary Net Position for the Employees' Retirement Fund as of June 30,2020. Complete this question by entering your answers in the tabs below. Prepare a Statement of Changes in Fiduciary Net Position for the Employees' Retirement Fund for the year ended June 30 2020. (Amounts to be deducted should be indicated with a minus sian.) b. Prepare a Statement of Changes in Fiduciary Net Position for the Employees' Retirement Fund for the year ended c. Prepare a Statement of Fiduciary Net Position for the Empioyees' Retirement Fund as of June 30, 2020. * Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Prepare a Statement of Fiduciary Net Position for the Employees' Retirement Fund as of June 30, 2020