Preparation of a statement of fiduciary net position for a Pension Trust Fund The following information is available for Russellville at June 30, 2022: Selected account balances Interest income Member contributions Loss on sale of investments Cash Accrued expenses Interest receivable Accounts payable Due to other funds Investments Operating costs Retirement annuities paid $375,000 510,000 45,000 270,000 84,000 30,000 49,500 81,000 15,000,000 63,000 1,480,500 Prepare a statement of fiduciary net position for Russellville's Pension Trust Fund as of June 30, 2022, by reporting the assets and liabilities from the information provided. Russellville Pension Trust Fund Statement of Fiduciary Net Position June 30, 2022 Assets: $270,000 > 0 0 Investments Total assets Liabilities: $ 0 > 84,000 0 Accounts payable 0 Total liabilities Net position restricted for pensions 0 0 $