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, 2017, the end of its fiscal year:

Trial BalanceDecember 31, 2017		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 servicesunrestricted					25,500
Contributionsunrestricted					2,346,000
Contributionstemporarily restricted					796,000
Contributionspermanently restricted					2,704,000
Current pledges receivable (net)		76,500
Education program expenses		1,535,100
Fund-raising expense		118,300
Grant revenuetemporarily restricted					87,700
Training seminar expenses		4,544,100
Land, buildings, and equipment		5,608,700
Long-term investments		2,743,200
Management and general expense		372,200
Net assets:
Unrestricted (January 1)					467,000
Temporarily restricted (January 1)					671,900
Permanently restricted (January 1)					1,274,500
Net gains on endowment investmentsunrestricted					17,800
Noncurrent pledge receivables (net)		371,300
Program service revenueunrestricted					5,688,500
Postemployment benefits payable (noncurrent)					191,200
Reclassifications:
Satisfaction of program restrictions		254,300
Satisfaction of time restrictions		208,500
Satisfaction of program restrictions					254,300
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, 2017. c. Prepare a Statement of Financial Position as of December 31, 2017.