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	$	25,500
Cash		16,800
Accounts Payable				$	2,500
ContributionsEmployee					366,000
ContributionsEmployer					638,000
Deductions: Benefit Payments		596,000
Deductions: Administrative Expense		36,300
Increase in Fair Value of Investments					368,000
Investment IncomeDividends					76,800
Investment IncomeInterest Income					157,900
InvestmentsCorporate Bonds		1,229,000
InvestmentsCorporate Stocks		2,281,000
InvestmentsU.S. Treasury Securities		658,000
Fiduciary Net Position Restricted for other postemployment benefits					3,450,200
ReceivablesEmployee		25,200
ReceivablesEmployer		191,600
	$	5,059,400		$	5,059,400

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.