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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 Debits: Cash $250,000 Customer Accounts Receivable $200,000_Material and Supplies $120,000: Restricted Assets 3250,000. Utility Plant in Service $7,000,000, Construction Work in Progress $180,000: Total $8,000,000 Credit: Allowance for Uncollectible Accounts 30,000; Accumulated depreciation - Utility Plant $2,600,000; Account Payable $120,000; Accrued Expenses Payable 375,000: Revenue Bonds Payable $3,600,000; Net Position $1,575,000: Total 38.000.000 During the year eded. June 30, 2020, the following transactions and events occured in the Town of Weston Water Utility Fund. 1. Accured expenses at July 1, were paid in cash. 2. Billings to nongovermental customers for water usage for the year amounted to $1,380,000, billing to the General Fund amounted to 396,000. 3. Liabilities for the following were recorded during the year materials and supplies $185.000 Cost of sales and service $345,000 Administrative expenses $200,000 Construction work in progress $220.000 4. Materials and supplies were used in the amount of $275,000, all forcests of sales and service. 5. After collection efforts were successful, 39,000 of old accounts receivables were written off 6. Accounts receivable collections totaled $1,450,000 from nongovernmental customers and 448,400 from the General Fund 7. 31.035,000 of accounts payable were paid in cash. 8. One year's interestin, the amount of 3175,000 was paid 9. Construstion was completed on plant ests costing $250.000; that amount was transfered to Utility Plant in Sretice 10. Deprecizition was recorded in the scount of $260,000 11. The allowance for Uncollectible Accounts was increasedba: 59,900. 12 As required by the loan agreement, cash in the amount of $100,000 was transfered 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 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 Debits: Cash $250,000 Customer Accounts Receivable $200,000_Material and Supplies $120,000: Restricted Assets 3250,000. Utility Plant in Service $7,000,000, Construction Work in Progress $180,000: Total $8,000,000 Credit: Allowance for Uncollectible Accounts 30,000; Accumulated depreciation - Utility Plant $2,600,000; Account Payable $120,000; Accrued Expenses Payable 375,000: Revenue Bonds Payable $3,600,000; Net Position $1,575,000: Total 38.000.000 During the year eded. June 30, 2020, the following transactions and events occured in the Town of Weston Water Utility Fund. 1. Accured expenses at July 1, were paid in cash. 2. Billings to nongovermental customers for water usage for the year amounted to $1,380,000, billing to the General Fund amounted to 396,000. 3. Liabilities for the following were recorded during the year materials and supplies $185.000 Cost of sales and service $345,000 Administrative expenses $200,000 Construction work in progress $220.000 4. Materials and supplies were used in the amount of $275,000, all forcests of sales and service. 5. After collection efforts were successful, 39,000 of old accounts receivables were written off 6. Accounts receivable collections totaled $1,450,000 from nongovernmental customers and 448,400 from the General Fund 7. 31.035,000 of accounts payable were paid in cash. 8. One year's interestin, the amount of 3175,000 was paid 9. Construstion was completed on plant ests costing $250.000; that amount was transfered to Utility Plant in Sretice 10. Deprecizition was recorded in the scount of $260,000 11. The allowance for Uncollectible Accounts was increasedba: 59,900. 12 As required by the loan agreement, cash in the amount of $100,000 was transfered 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