Paragraph Styles Editing The year-end pre-closing trial balance for the Chance County Woodland Park Capital Projects Fund is provided below. Debits Credits Cash S 743, 000 Grant Receivables 660, 000 Investments 1, 400, 000 Contract Payable $1, 416, 500 Contract Payable - Retained Percentage 69, 500 Encumbrances Outstanding 1, 775, 000 Revenues 767, 000 Encumbrances 1, 775, 000 Construction Expenditures 4, 450, 000 Other Financing Sources Proceeds of Bonds 5, 000, 000 $9, 028, 000 $9, 028, 000 Required a. Prepare the year-end statement of revenues, expenditures, and changes in fund balances for the capital projects fund