$\backslash$table$[[,$Debits,,Credits$],[$Cash$,$$$330,000,,],[$Customer accounts receivable,$200,000,,],[$Allowance for uncollectible accounts,,$$,30,000],[$Materials and supplies,$120,000,,],[$Restricted assets $($cash$),250,000,,],[$Utility plant in service,$7,000,000,,],[$Accumulated depreciation$-$utility plant,,,$600,000],[$Construction work in progress,$100,000,,],[$Accounts payable,,,$120,000],[$Accrued expenses payable,,,$75,000],[$Revenue bonds payable,,,$500,000],[$Net position,,,$675,000],[$Totals$,$$$8,000,000,$$$8,00,000,000]]$

During the year ended June $30,2017,$ the following transactions and events occurred in the Town of Weston Water Utility Fund:

Accrued expenses at July $1$ were paid in cash.

Billings to nongovernmental customers for water usage for the year amounted to $$1,380,000$; billings to the General Fund amounted to $$107,000.$

Liabilities for the following were recorded during the year:

$\backslash$table$[[$Materials and supplies,$$185,000$

$172$ Chapter $6$

$12.$ The Allowance for Uncollectible Accounts was increased by $$9,900.$

$13.$ As required by the loan agreement, cash in the amount of $$100,000$ was transferred to Restricted Assets for eventual redemption of the bonds.

$14.$ Accrued expenses, all related to costs of sales and services, amounted to $$89,000.$

$15.$ Nominal accounts for the year were closed.

Required:

a$.$ Record the transactions for the year in general journal form.

b$.$ Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position.

c$.$ Prepare a Statement of Net Position as of June $30,2017.$

d$.$ Prepare a Statement of Cash Flows for the year ended June $30,2017.$ Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability $($see item $3)$ was paid in