The City of Sweetwater maintains an Employees Retirement Fund, a single-employer defined benefit plan that provides annuity and disability benefits. The fund is financed by actuarially determined contributions from the citys General Fund and by contributions from employees. Administration of the retirement fund is handled by General Fund employees, and the retirement fund does not bear any administrative expenses. The Statement of Fiduciary Net Position for the Employees Retirement Fund as of July 1, 2019, is shown here:

During the year ended June 30, 2020, the following transactions occurred:

1. The interest receivable on investments was collected in cash.
2. Member contributions in the amount of $269,000 were received in cash. The citys General Fund also contributed $810,000 in cash.
3. Annuity benefits of $730,000 and disability benefits of $161,000 were recorded as liabilities.
4. Accounts payable and accrued expenses in the amount of $956,000 were paid in cash.
5. Interest income of $242,000 and dividends in the amount of $36,000 were received in cash. In addition, bond interest income of $47,000 was accrued at year-end.
6. Refunds of $75,000 were made in cash to terminated, nonvested participants.
7. Common stocks, carried at a fair value of $509,000, were sold for $476,000. That $476,000, plus an additional $311,000, was invested in stocks.
8. At year-end, it was determined that the fair value of stocks held by the pension plan had decreased by $50,000; the fair value of bonds had increased by $33,000.
9. Nominal accounts for the year were closed.

Required: a. Record the transactions on the books of the Employees Retirement Fund. b. Prepare a Statement of Changes in Fiduciary Net Position for the Employees Retirement Fund for the year ended June 30, 2020. c. Prepare a Statement of Fiduciary Net Position for the Employees Retirement Fund as of June 30, 2020.

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\begin{tabular}{|c|c|} \hline CITYOFSWEETWATEREmployeesRetirementFundStatementofFiduciaryNetPositionAsofJuly1,2019 & \\ \hline \\ \hline Cash & $142,000 \\ \hline Accrued Interest Receivable & 57,200 \\ \hline \multicolumn{2}{|l|}{ Investments, at Fair Value: } \\ \hline Bonds & 4,503,600 \\ \hline Common Stocks & 1,310,000 \\ \hline Total Assets & 6,012,200 \\ \hline \multicolumn{2}{|l|}{ Liabilities } \\ \hline Accounts Payable and Accrued Expenses & 378,000 \\ \hline Fiduciary Net Position Restricted for Pensions & $5,634,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ CITY OF SWEETWATER } \\ \hline \multicolumn{3}{|c|}{ Employees' Retirement Fund } \\ \hline \multicolumn{3}{|c|}{ Statement of Fiduciary Net Position } \\ \hline \multicolumn{3}{|c|}{ As of June 30,2020} \\ \hline Assets & & \\ \hline \multicolumn{3}{|l|}{ Cash } \\ \hline Accrued Interest Receivable & & 47,000 \\ \hline \multicolumn{3}{|l|}{ nestment in US Bonds } \\ \hline \multicolumn{3}{|l|}{ Investment in US Securities } \\ \hline \multirow{2}{*}{\begin{tabular}{|l} Total Assets \\ \end{tabular}} & & \\ \hline & $ & 47,000 \\ \hline Liabilities & & \\ \hline Accounts Payable and Accrued Expenses & & \\ \hline & & \\ \hline Total Liabilities & $ & 0 \\ \hline Fiduciary Net Position & & \\ \hline Restricted for Pension Benefits & & \\ \hline \\ \hline Total Net Position & $ & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ CITY OF SWEETWATER } \\ \hline \multicolumn{2}{|c|}{ Employees' Retirement Fund } \\ \hline \multicolumn{2}{|c|}{ Statement of Changes in Fiduciary Net Position } \\ \hline \multicolumn{2}{|c|}{ For the Year Ended June 30, 2020} \\ \hline \multicolumn{2}{|l|}{ Additions } \\ \hline \multicolumn{2}{|l|}{ Contributions: } \\ \hline \multicolumn{2}{|l|}{ Member Contributions } \\ \hline \multicolumn{2}{|l|}{ Employer Contributions } \\ \hline \\ \hline Total Contributions & 0 \\ \hline \multicolumn{2}{|l|}{ Investment Earnings: } \\ \hline \multicolumn{2}{|l|}{ Dividend Income } \\ \hline \multicolumn{2}{|l|}{ Decrease in FMV } \\ \hline \multicolumn{2}{|l|}{7} \\ \hline \\ \hline Total Additions & 0 \\ \hline \multicolumn{2}{|l|}{ Deductions } \\ \hline \multicolumn{2}{|l|}{ Annuity Benefits } \\ \hline \multicolumn{2}{|l|}{ Disability Benefits } \\ \hline \multicolumn{2}{|l|}{ Refunds } \\ \hline \\ \hline Total Deductions & 0 \\ \hline Change In Fiduciary Net Position & 0 \\ \hline \multicolumn{2}{|l|}{ Fiduciary Net Position Beginning of Year } \\ \hline Fiduciary Net Position End of Year & $ \\ \hline \end{tabular}