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	$	23,500
Cash		15,400
Accounts Payable				$	2,300
ContributionsEmployee					363,000
ContributionsEmployer					634,000
Deductions: Benefit Payments		592,000
Deductions: Administrative Expense		34,300
Increase in Fair Value of Investments					365,000
Investment IncomeDividends					76,200
Investment IncomeInterest Income					156,700
InvestmentsCorporate Bonds		1,227,000
InvestmentsCorporate Stocks		2,277,000
InvestmentsU.S. Treasury Securities		655,000
Fiduciary Net Position Restricted for other postemployment benefits					3,442,900
ReceivablesEmployee		25,100
ReceivablesEmployer		190,800
	$	5,040,100		$	5,040,100

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, 2017.