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

Table Summary: Table has debits and credits columns and each row, other than total row, has data in either column. Debits are to data rows $1($Accrued Interest Receivable$),2,6,7,11-13,15$ & $16($Receivables$--$Employer$),$ while other rows are credits.

Trial Balance$$December $31,2024$ Debits Credits

Accrued Interest Receivable $$17,000$

Cash $10,200$

Accounts Payable $$4,500$

Contributions$$Employee $355,000$

Contributions$$Employer $637,000$

Deductions: Benefit Payments $610,000$

Deductions: Administrative Expense $32,000$

Increase in Fair Value of Investments $270,000$

Investment Income$$Dividends $65,000$

Investment Income$$Interest Income $150,300$

Investments$$Corporate Bonds $1,222,000$

Investments$$Corporate Stocks $2,272,000$

Investments$$U$.$S$.$ Treasury Securities $650,000$

Fiduciary Net Position Restricted$$for other

post$$employment benefits $3,543,700$

Receivables$$Employee $22,300$

Receivables$$Employer $190,000$

$$5,025,500$ $$5,025,500$

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 $31,2024.$