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 $ $23,900$

Accounts receivable $($net$)$ $ $45,800$

Accrued interest receivable $15,800$

Accumulated depreciation $3,313,400$

Cash $111,100$

Contributed services $25,500$

Contributions$$no restrictions $2,346,000$

Contributions$$purpose restrictions $796,000$

Contributions$$endowment $2,704,000$

Current pledges receivable $76,500$

Education program expenses $1,535,100$

Fund$-$raising expenses $118,300$

Investment revenue$$purpose restrictions $87,700$

Training seminars expenses $4,544,100$

Land, buildings, and equipment $5,608,700$

Long$-$term investments $2,743,200$

Management and general expenses $372,200$

Net assets without donor restrictions $467,000$

Net assets with donor restrictions $1,946,400$

Net gains on endowments $-$ no restrictions $17,800$

Noncurrent pledges receivable $371,300$

Program service revenue $-$ no restrictions $5,688,500$

Post$-$employment benefits payable $($long$-$term$)191,200$

Reclassification$$Satisfaction of program restrictions $254,300$

Reclassification$$Satisfaction of time restrictions $208,500$

Reclassification$$Satisfaction of program restrictions $254,300$

Reclassification$$Satisfaction of time restrictions $208,500$

Research program expenses $1,282,700$

Short$-$term investments $750,400$

Supplies inventory $32,200$

Totals $ $18,070,200$ $ $18,070,200$

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 $31,2020.$