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: 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