The City of Sandwich purchased a swimming pool from a private operator as of April 1, 2020, for $400,000, of which $200,000 was provided by a one-time contribution from the General Fund, and $200,000 was provided by a loan from the First National Bank, secured by a note. The loan has an annual interest rate of 6 percent, payable semiannually on October 1 and April 1; principal payments of $100,000 are to be made annually, beginning on April 1, 2021. The city has a calendar year as its fiscal year. During the year ended December 31, 2020, the following transactions occurred related to the City of Sandwich Swimming Pool:

1. Journal entry: The amounts were received from the City General Fund and the First National Bank.
2. Journal entry: A loan was provided in the amount of $125,000 from the Water Utility Fund to provide working capital.
3. Journal entry: The purchase of the pool was recorded. Based on an appraisal, it was decided to allocate $100,000 to the land, $200,000 to improvements other than buildings (the pool), and $100,000 to the building.
4. Journal Entry: Charges to patrons during the season amounted to $242,000, all received in cash.
5. Journal Entry: Salaries paid to employees amounted to $115,000, all paid in cash, of which $75,000 was cost of services and $40,000 was administration.
6. Journal Entry: Supplies purchased amounted to $40,000; all but $5,000 was used. Cash was paid for the supplies, all of which was for cost of sales and services.
7. Journal Entry: Supplies purchased amounted to $40,000; all but $5,000 was used. Cash was paid for the supplies, all of which was for cost of sales and services. Prepare the journal entry to record the usage of supplies.
8. Journal Entry: Administrative expenses amounted to $16,500, paid in cash.
9. Journal Entry: The first interest payment was made to the First National Bank.
10. Journal Entry: The short-term loan was repaid to the Water Utility Fund.
11. Journal Entry: Depreciation of $24,500 for the pool and $6,000 on the building was recorded for the 9 months they were in operation. Prepare the journal entry to record depreciation
12. Journal Entry: Interest was accrued for the year.
13. Journal Entry: Closing entries were prepared.

A. Prepare the above JOURNAL ENTRIES!!!!!!!

B. Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position for the year ended December 31, 2020, for the City of Sandwich Swimming Pool Fund.

B. Prepare a Statement of Net Position as of December 31, 2020, for the City of Sandwich Swimming Pool Fund.

C. Prepare a Statement of Cash Flows for the year ended December 31, 2020, for the City of Sandwich Swimming Pool Fund.