Journal entries and financial statements for an Investment Trust Fund Pinnacle County operates an investment Trust Fund for cities located in the county. The following transactions and events are associated with the fund during 2022 . 1. The cities of Clarksville and Kingseville contributed assets of 5195,000 and $130,000, respectively. 2. The entire amount received in the previous transaction was invested; $169,000 in certificates of deposit (CDs) and $156,000 in Treasury notes. 3. interest income of $97,500 was received. 4. CDs totaling \$104,000 and Treasury nores totaling $78,000 matured. interest income of $2,600 was atso received. 5. The money received in the previous transaction was reinvested in CDs. 6. Additional interest income was received: $45,500 7. The General Fund charged the Investment Trust Fund \$1,300 for investment costs. This amount was paid in cash. 8. Total income of $130.000 was distributed to the participating cities according to the trust agreement. a) Prepare journal entries to record these transactions. If an entry affects more than one debit or credit account, enter the accounts in order of magnitude (largest to smallest balances), debits first. b) Prepare a statement of changes in fiduciary net position for the fund for the year ending December 31, 2022. (Assume that the Investment Trust Fund began this year.) Enter addition and deduction accounts in order of magnitude (largest to smallest). c) Prepare a statement of fiduciary net position for the fund as December 31, 2022