. Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District.

Trial BalanceDecember 31, 2017		Debits		Credits
Accrued Interest Receivable		$ 15,500
Cash		10,200
Accounts Payable				$ 1,500
ContributionsEmployee				355,000
ContributionsEmployer				628,000
Deductions: Benefit Payments		588,000
Deductions: Administrative Expense		27,300
Increase in Fair Value of Investments				359,000
Investment IncomeDividends				75,000
Investment IncomeInterest Income				154,300
InvestmentsCorporate Bonds		1,222,000
InvestmentsCorporate Stocks		2,272,000
InvestmentsU.S. Treasury Securities		650,000
Fiduciary Net Position Restricted for other postemployment benefits				3,427,200
ReceivablesEmployee		25,000
ReceivablesEmployer		190,000
		$5,000,000		$5,000,00

Prepare (1) the year-end closing entries, (2) a Statement of Changes in Fiduciary Net Position, and (3) a Statement of Fiduciary Net Position for the year ended December 31, 2017.