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 Accounts payable Accounts receivable (net) Accrued interest receivable Accumulated depreciation Cash Contributed services Contributions-no restrictions Contributions-purpose restrictions Contributions-endowment Current pledges receivable Education program expenses Fund-raising expenses Investment revenue-purpose restrictions Training seminars expenses Land, buildings, and equipment Long-term investments Management and general expenses Net assets without donor restrictions Net assets with donor restrictions Net gains on endowments no restrictions Noncurrent pledges receivable Program service revenue - no restrictions Post-employment benefits payable (long-term) Reclassification-Satisfaction of program restrictions Reclassification-Satisfaction of time restrictions Reclassification-Satisfaction of program restrictions Reclassification-Satisfaction of time restrictions Research program expenses Short-ter investments Supplies inventory Totals Debits Credits $ 25, 300 $ 48,6ee 16,780 3,502, 20e 117,480 27,100 2,492, Bee 846,800 2,872, Bee 81, 3e 1,631, 3ee 125,600 93,280 4,829,200 5,96e, see 2,915, 300 395,600 496,400 2,068,900 18,700 390, 200 5,978,10 200.000 262.400 219,16 2624 219,10 1,323.30 752, 33,800 519, 102200 519, Required: o. 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