need empty and wrong answer

Washington City created an Information Technology department in 2013 to centralize information technology (IT) functions for the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up-to-date technology to all of the city's operations. The fund was designed to be self- supporting; that is, all costs are to be recovered through user fees, but any excess of fees over expenses should be less than 5%. The pre-closing trial balance for the IT department as of December 31, 2017 is shown below Credits Debits $13,700 Cash Due from Other Funds Materials and Supplies Inventory Machinery and Equipment Accumulated Depreciation Accounts Payable Payroll Taxes Payable Due to Other Funds Net Position - Net Investment in Capital Assets Net Position- Unrestricted 3,810 320 52,200 $29,300 1,470 2,590 1,170 22,900 12,600 $70,030 $70,030 During the fiscal year ended December 31, 2017, the following transactions (summarized) occurred 1. Gross employee wages were $55,100, including the employer's share of social security taxes amounting to $3,930. Federal income and social security taxes withheld from that amount totaled $17,960 2. Office expenses in the amount of $3,560 were paid in cash 3. Materials and supplies purchased on account during the year were $8,060 4. Received a bill totaling $13,930 for utilities provided by Washington City's utility fund 5. Cash paid to the federal government for payroll taxes was $22,200 6. Cash paid to the Utility Fund was $13,700 7. Accounts payable at year end totaled $2,830 8. Materials and supplies used during the year were $7,910 9. Charges to departments during the fiscal year were as follows General Fund Special Revenue Fund $55,200 19,900 10. Unpaid balances at year end were General Fund Special Revenue Fund $3,500 1,900 11. 12. The depreciation for the year was $6,200 Revenue and expense accounts for the year were closed