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	$	19,500
Cash		12,800
Accounts Payable				$	1,900
ContributionsEmployee					359,000
ContributionsEmployer					631,000
Deductions: Benefit Payments		590,000
Deductions: Administrative Expense		30,300
Increase in Fair Value of Investments					363,000
Investment IncomeDividends					75,800
Investment IncomeInterest Income					155,900
InvestmentsCorporate Bonds		1,224,000
InvestmentsCorporate Stocks		2,275,000
InvestmentsU.S. Treasury Securities		653,000
Fiduciary Net Position Restricted for other postemployment benefits					3,433,900
ReceivablesEmployee		25,100
ReceivablesEmployer		190,800
	$	5,020,500		$	5,020,500

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, 2017.