Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District Credits Debits 12, eee 13,60 $ 2, 367,800 630,000 572,000 28,900 Trial Balance-December 31, 2020 Accrued Interest Receivable Cash Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Payments Deductions: Administrative Expense Increase in Fair Value of Investments Investment Income Dividends Investment Income-Interest Income Investments-Corporate Bonds Investeents-Corporate Stocks Investments-u.5. Treasury Securities Fiduciary Net Position Restricted-for other postenploynent benefits Receivables-Employee Receivables-Employer 364, eee 72,400 151,900 1,226,000 2,276,000 658,000 3,415, Bee 24,60 192.000 55, e93,100 35,003,100 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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the year-end closing entries. If no entry is required for transaction event select "No Journal Entry Required in the first account to do