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Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District. Required: Prepare ( 1 ) the

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