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The Ombudsman Foundation is a private not-for-profit organization providing training in dispute resolution and conflict management. The Foundation had the following preclosing trial balance a December 31, 2020, the end of its fiscal year: Trial BalanceDecember 31, 2020 Accounts payable Accounts receivable (net) Accrued interest receivable Accumulated depreciation Cash Contributed services Contributionsno restrictions Contributions-purpose restrictions Contributions-endowment Current pledges receivable Education program expenses Fund-raising expenses Investment revenue-purpose restrictions Training seminars expenses Land, buildings, and equipment Long-term investments Management and general expenses Net assets without donor restrictions Net assets with donor restrictions Net gains on endowments - no restrictions Noncurrent pledges receivable Program service revenue - no restrictions Post-employment benefits payable (long-term) ReclassificationSatisfaction of program restrictions ReclassificationSatisfaction of time restrictions ReclassificationSatisfaction of program restrictions Reclassification-Satisfaction of time restrictions Research program expenses Short-term investments Supplies inventory Totals Debits Credits $ 24,100 $ 46,200 15.900 3,334,400 111,800 25.700 2,364,000 802,000 2,724.000 77,100 1,547,100 119,200 88,400 4,580,400 5,653,500 2,765,100 375,200 470.800 1,962,300 17.900 373,400 5,720,700 192,300 255,800 209,700 255,800 209,700 1,278,700 750,600 32,400 $18,192,100 $18,192,100 Required: a. Prepare closing entries for the year-end, using separate entries for each net asset classification. b. Prepare a Statement of Activities for the year ended December 31, 2020. c. Prepare a Statement of Financial Position as of December 31, 2020