Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District. Credits s Debits 15,5ee 10, 200 $ 4,500 355, eee 637,eee 590, een 28,eee Trial Balance-December 31, 2020 Accrued Interest Receivable Cash Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Paynents Deductions: Administrative Expense Increase in Fair Value of Investsents Investment Income-Dividends Investment Income-Interest Income Investments-Corporate Bonds Investments-Corporate Stocks Investments-U.S. Treasury Securities Fiduciary Net Position Restricted for other postemployment benefits Receivables-Employee Receivables-Employer 359, eee 77. eee 150,300 1,222,00 2,272,000 650,000 3,417,200 22,300 190,000 $5,000,000 $5,000,000 Required: 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, 2020