Presented below Is the preclosing trial balance for uhe Reuree Health Benefit Plan of the Alger Cournty School District Trial Balance-December 3 DebitsCredits $ Accrued Interest Receivable Cash 17,see 11,580 $ 1,79e 357,880 63e,000 . Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Payments Deductions: Administrative Expense Increase in Fair Value of Investments Investnent Income-Dividends Investment Income Interest Income investments-Corporate Bonds 589,808 28,300 361,800 75,400 155,108 1,223,eee 2,274,eee 651,8e9 Investrents-Corporate Stocks investments-uis. treasury Securities Fiduciary Net Position Restricted- for other 3,429,18e postemployment benefits Receivables-Employea Receivables-Empi 25 , 19e,8e0 $5.009,see moyer s5,009,3ee Required: Prepare 1) the year-end closing entries. 2) a Sttement of Changes in Fiduciary Position, and (3) a Statement of Flduciary Net Posltion for the year ended December 31 2017 Required 1Required 2 Required 3 Prepare the year-end closing entries. (If no entry is required for account field.) a transaction/event, select View transaction list Journal entry worksheet To record closing entry for fund. Note: Enter debits before credits. General Journal Debit dredi Event Statement of Changes in Fid For the Year Ended December 31, 2017 Additions: Contributions: 0 Total Contributions Investment Income: Total Investment Income Total Additions Deductions: Total Deductions Increase in Fiduciary Net Position Fiduciary Net Position Restricted for Employee Postempidyment Healthcare Prepare a Statement of Fiduciary Net Position for the year ended December 31, 2017. ALGER COUNTY SCHOOL DISTRICT Statement of Fiduciary Net Position Retiree Health Benefit Plan As of December 31) 2017 Assets Receivables: Total Receivables Investments at Fair Value Total Investments Total Assets Liabilities Fiduciary Net Rostion Restricted for Employee Postempayment Healrhoare