Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District. Debits $ 15,500 Trial Balance-December 31, 2017 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 Investments-Corporate Stocks Investments-U.S. Treasury Securities Fiduciary Net Position Restricted for other Credits 10,200 $ 1,500 355,000 628,000 588,000 27,300 359,000 75,000 154,300 1,222,000 2, 272,000 650,00e 3,427,200 postemployment benefits Receivables-Employee Receivables-Employer 25,000 190,000 $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, 2017