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 Talance-breceber 31, 2010 Debit Accounts payable Credits Accounts receivable (net) 25.100 5 Meerved interest receivable 49.700 Accumulated depreciation 16.700 3,459,900 Cash 113.300 Contributed services 27,000 Contributions no restrictions 2.445,000 Contribution purpose restriction 795,000 Contribution-endement 2.122.700 Current pledges receivable 80.800 Education progran expenses 1.530,100 Fundraising expenses 124,300 Investment revenue-purpose restrictions 92,500 Training were expenses 4,550,100 Land, baldinge, and squit 5,614,700 Long-ter Lavestment 2.74), 500 Management and general expense 400,600 et sets without donor restrictions 487,400 tette with domor restrictions 2.047.000 Het gain on endomets - no restrictions 18.400 Noncurrent pledges receivable 390,200 Program service revo - no restrictions 5.970.100 Toat-employment benefits payable long-term) 200,000 Reelsusirication-batisfaction of program 267,400 TELE Heclensification-Satisfaction of time restrictions 215,600 Belalication-datisfaction of program 267,400 strict Reclassification-Satisfaction of time restrictions 215,600 Nesearch progran expenses 1,282.700 Short-term investments 751.900 Supplies Lavatory 33,900 Totale $18,181,400 $18,183,400 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