please help with required c and d, and maybe see if there is something missing in a and b

The Town of Weston has a Water Utility Fund with the following trial balance as of July 1, 2019, the first day of the fiscal year: Credits Debits $ 250,000 200,000 $ 30,000 120,000 250,000 7,000,000 Cash Customer accounts receivable Allowance for uncollectible accounts Materials and supplies Restricted assets (cash) Utility plant in service Accumulated depreciation-utility plant Construction work in progress Accounts payable Accrued expenses payable Revenue bonds payable Net position Totals 2,600,000 180,000 120,000 75,000 3,600,000 1,575,000 $8,000,000 $8,000,000 During the year ended June 30, 2020, the following transactions and events occurred in the Town of Weston Water Utility Fund: 1. Accrued expenses at July 1 were paid in cash. 2. Billings to nongovernmental customers for water usage for the year amounted to $1,380,000; billings to the General Fund amounted to $96,000. 3. Liabilities for the following were recorded during the year: Materials and supplies Costs of sales and services Administrative expenses Construction work in progress $185,000 345,000 202,000 220,000 4. Materials and supplies were used in the amount of $275,000, all for costs of sales and services. 5. After collection efforts were unsuccessful, $9,000 of old accounts receivable were written off. 6. Accounts receivable collections totaled $1,459,000 from nongovernmental customers and $48,400 from the General Fund. 7. $1,035,000 of accounts payable were paid in cash. 8. One year's interest in the amount of $175,000 was paid. 9. Construction was completed on plant assets costing $250,000; that amount was transferred to Utility Plant in Service. 10. Depreciation was recorded in the amount of $260,000. 11. The Allowance for Uncollectible Accounts was increased by $9,900. 12. As required by the loan agreement, cash in the amount of $100,000 was transferred to Restricted Assets for eventual redemption of the bonds. 13. Accrued expenses, all related to costs of sales and services, amounted to $83,000. 14. Nominal accounts for the year were closed. Required: a. Record the transactions for the year in general journal form. b. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position. c. Prepare a Statement of Net Position as of June 30, 2020. d. Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents. Required A Required B Required C Required D Record the transactions for the year in general journal form. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) No Transaction General Journal Debit Credit 1 1 75,000 Accrued Expenses Payable Cash 75,000 2 2 Customer Accounts Receivable Due From Other Funds Operating Revenues-Charges for Sales 1,380,000 96,000 1,476,000 3 3 Materials and Supplies Operating Expenses-Costs of Sales Operating Expenses-Administrative Construction Work in Progress Accounts Payable 185,000 345,000 202,000 220,000 952,000 4 4 275,000 Operating Expenses-Costs of Sales Materials and Supplies 275,000 5 5 Allowance for Uncollectible Accounts 9,000 Customer Accounts Receivable 9,000 6 6 Cash 1,507,400 Customer Accounts Receivable 1,459,000 7 7 Accounts Payable 1,035,000 Cash 1,035,000 8 8 175,000 Nonoperating Expenses Interest Cash 175,000 9 9 250,000 Utility Plant in Service Construction Work in Progress 250,000 10 10 260,000 Operating Expenses-Depreciation Accumulated Depreciation 260,000 11 11 9,900 Operating RevenuesCharges for Sales Allowance for Uncollectible Accounts 9,900 12 12 Restricted Assets 100,000 Cash 100,000 13 13 83,000 Operating Expenses-Costs of Sales Accrued Expenses Payable 83,000 14 14 1,466,100 Operating RevenuesCharges for Sales Operating ExpensesCosts of Sales Operating Expenses Administrative Operating ExpensesDepreciation Nonoperating Expenses Interest Net Position 703,000 202,000 260,000 175,000 126.100 TOWN OF WESTON WATER UTILITY FUND Statement of Revenues, Expenses, and Changes in Fund Net Position For the Year Ended June 30, 2020 Revenues: Charges for Services $ 1,466,100 Total Revenues 1,466,100 Operating Expenses: Costs of Sales 703,000 Administrative Expenses Depreciation Expenses 202,000 260,000 Total Operating Expenses 1,165,000 301,100 Nonoperating Income (Expenses): Interest Expense (175,000) Total Nonoperating (Expense) Change in Net Position Net Position - Beginning of Year Net Position - End of Year (175,000) 126,100 1,575,000 $ 1,701,100 Required A Required B Required C Required D Prepare a Statement of Net Position as of June 30, 2020. (Deductions TOWN OF WESTON WATER UTILITY FUND Statement of Net Position June 30, 2020 Assets Current Assets: Cash $ 372,400 112,000 Customer Fees Receivable Less: Allowance for Uncollectible accounts Due From Other Funds (30,900) 47,600 30,000 Supplies Inventory Total Current Assets 531,100 Noncurrent Assets: Restricted Assets Utility Plant in Service Less: Accumulated Depreciation Construction Work in Progress 350,000 7,250,000 (2,860,000) 175,000 X $ 5,446,100 Total Assets Liabilities and Fund Equity Liabilities Liabilities and Fund Equity Liabilities Current Liabilities: Accounts Payable Accrued Expenses Payable 37,000 83,000 Total Current Liabilities 120,000 Noncurrent Liabilities: Revenue Bonds Payable 3,600,000 Total Liabilities 3,720,000 Net Position Net Investment in Capital Assets Restricted 965,000 X 350,000 411,100 Unrestricted Total Net Position $ 1,726,100 $ 5,446,100 Total Liabilities and Net Position Required A Required B Required C Required D Prepare a Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents. (Deductions should be entered as a negative amount.) TOWN OF WESTON WATER UTILITY FUND Statement of Cash Flows For the Year Ended June 30, 2020 Cash Flows from Operating Activities: Cash Received from Customers Cash Paid to Suppliers $ 1,507,400 (890,000) 617,400 Cash Flows from Noncapital Financing Activities: Cash Flows from Capital and Related Financing Activities: Interest Paid on Long-Term Debt Acquisition of Capital Assets 00 (175,000) (220,000) (395,000) Cash Flows from Investing Activities: Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents End of Year 0 $ Interest Paid on Long-Term Debt Acquisition of Capital Assets (175,000) (220,000) (395,000) Cash Flows from Investing Activities: Cash and Cash Equivalents Beginning of Year Cash and Cash Equivalents End of Year $ 0 Reconciliation of Operating Income to Net Cash Provided by Operating Activities: $ O