The Ombudsman Foundation is a private not$-$for$-$profit organization providing training in dispute resolution and conflict management. The Foundation had the following preclosing trial balance at December $31,2020,$ the end of its fiscal year: Trial Balance$$December $31,2020$ Debits Credits Accounts payable $ $24,900$ Accounts receivable $($net$)$ $ $47,300$ Accrued interest receivable $16,700$ Accumulated depreciation $3,438,300$ Cash $116,600$ Contributed services $28,100$ Contributions$$no restrictions $2,492,000$ Contributions$$purpose restrictions $846,000$ Contributions$$endowment $2,990,200$ Current pledges receivable $80,200$ Education program expenses $1,633,300$ Fund$-$raising expenses $123,400$ Investment revenue$$purpose restrictions $91,800$ Training seminars expenses $4,833,200$ Land, buildings, and equipment $5,964,500$ Long$-$term investments $2,915,500$ Management and general expenses $407,600$ Net assets without donor restrictions $483,600$ Net assets with donor restrictions $2,046,000$ Net gains on endowments $-$ no restrictions $18,300$ Noncurrent pledges receivable $390,200$ Program service revenue $-$ no restrictions $5,978,100$ Post$-$employment benefits payable $($long$-$term$)200,900$ Reclassification$$Satisfaction of program restrictions $267,400$ Reclassification$$Satisfaction of time restrictions $215,600$ Reclassification$$Satisfaction of program restrictions $267,400$ Reclassification$$Satisfaction of time restrictions $215,600$ Research program expenses $1,323,300$ Short$-$term investments $753,000$ Supplies inventory $33,400$ Totals $ $19,121,200$ $ $19,121,200$ Required: a$.$ Prepare closing entries for the year$-$end, using separate entries for each net asset classification. b$.$ Prepare a Statement of Activities for the year ended December $31,2020.$ c$.$ Prepare a Statement of Financial Position as of December $31,2020.$