Journal entries and financial statements for a Custodial Fund The following are selected transactions incurred during calendar year 2022 that are related to the fund. 1. The County deposits $52,800 in inmate accounts during the year. 2. Family members contribute an additional $19,200 to inmate accounts during the year. 3. Inmates purchase $33,600 of goods from the commissary during the year. 4. Inmates make purchases of $38,400 from outside vendors during the year. 5. Inmates that are released during the year close accounts that have a balance of $7,680. b) Prepare a statement of changes in fiduciary net position for the fiscal year ending December 31,2022 . Assume that the net position was $10,080 at the start of the year. Enter addition accounts in order of magnitude (largest to smallest). \begin{tabular}{|c|c|c|} \hline CountyofBoonsvJailCustodialFurStatementofChaninFiduciaryNetPosFortheYearEndedDecem & esion31,202 & \\ \hline \multicolumn{3}{|l|}{ Additions: } \\ \hline & $ & \\ \hline & & \\ \hline Total additions & & $ \\ \hline \multicolumn{3}{|l|}{ Deductions: } \\ \hline & & \\ \hline \multicolumn{3}{|l|}{ Total deductions } \\ \hline & & \\ \hline \multicolumn{3}{|l|}{ Net positionbeginning of year } \\ \hline Net position-end of year & & $ \\ \hline \end{tabular} County of Boonsville Jail Custodial Fund Statement of Fiduciary Net Position December 31, 2022 Assets: Net position: $