r Postemployment Benefits sented below is the preclosing trial balance for the Retiree Health Benefit plan of the Alger County School District. Trial Balance-December 31, 2017 Accrued Interest Recelivable Debits $ 15,500 Credits 10,200 Cash Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Payments Deductions: Administrative Expense Increase in Fair Value of Investments 1,500 355,000 628,000 588,000 0O 359,000 investment Income-Dividends 75,000 154,300- 1571,300 Investment Income-Interest Income 1,222,000 2,272,000 650,000 Investments-Corporate Bonds Investments-Corporate Stocks LInvestments--US Treasury Securities Fiduciary Net Position Restricted-for other 3,427,200 postemployment benefits Receivables-Employee Receivables-Employer 25,000 190,000 $5,000,000 $5,000,000