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				$	24,900
Accounts receivable (net)	$	47,800
Accrued interest receivable		16,400
Accumulated depreciation					3,439,300
Cash		115,300
Contributed servicesunrestricted					26,600
Contributionsunrestricted					2,446,000
Contributionstemporarily restricted					830,000
Contributionspermanently restricted					2,818,000
Current pledges receivable (net)		79,800
Education program expenses		1,601,200
Fund-raising expense		123,300
Grant revenuetemporarily restricted					91,500
Training seminar expenses		4,741,100
Land, buildings, and equipment		5,851,800
Long-term investments		2,862,100
Management and general expense		388,400
Net assets:
Unrestricted (January 1)					487,400
Temporarily restricted (January 1)					701,300
Permanently restricted (January 1)					1,330,200
Net gains on endowment investmentsunrestricted					18,400
Noncurrent pledge receivables (net)		383,900
Program service revenueunrestricted					5,881,600
Postemployment benefits payable (noncurrent)					197,700
Reclassifications:
Satisfaction of program restrictions		263,100
Satisfaction of time restrictions		215,600
Satisfaction of program restrictions					263,100
Satisfaction of time restrictions					215,600
Research program expenses		1,296,800
Short-term investments		751,600
Supplies inventory		33,400
Totals	$	18,771,600		$	18,771,600

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.