The town of Weston has a Water Utility Fund with the following trial balance as of July 1, 2019:

Debits:

cash: 337,000

customer accounts receivable: 204,200

materials and supplies: 122,800

restricted assets (Cash): 255,000

utility plant in serviceL 7,007,000

construction work in progress: 107,000

credits:

allowance for uncollectible accounts: 30,700

accumulated depreciation-utility plant: 2,607,000

accounts payable: 128,400

accrued expenses payable: 80,300

revenue bonds payable: 3,507,000

net position: 1,679,600

totals: 8,033,000

During the year ended June 30, 2020, the following transactions and events occurred in the town of weston water utility fund:

1. Accrued expenses at july 1 were paid in cash.

2. Billings to nongovermental customes for water usage for the year amounte to 1,386,000; billings to the general fund amounted to 112,000.

3. Liabilities for the following were recorded during the year:

materials and supplies: 192,000

costos of sales and services: 366,000

administrative expenses: 206,000

construction work in progress: 225,000

4. materials and supplies were used in the amount of 282,000, all for costs of sales and services.

5. After collection efforts were unsuccesful, 14,400 of old accounts receivable were written off.

6. Accounts receivable collections totaled 1,503,600 from nongovermental customes and 49,600 from the general fund.

7. 1,060,600 of accounts payable were paid in cash.

8. one year's interest in the amount of 179,400 was paid.

9. Construction was completed on plant assets costing $255,000; that amount was transferred to Utility Plant in Service.

10. Depreciation was recorded in the amount of $265,100.

11. The Allowance for Uncollectible Accounts was increased by $10,000.

12. As required by the loan agreement, cash in the amount of $107,000 was transferred to Restricted Assets for eventual redemption of the bonds.

13. Accrued expenses, all related to costs of sales and serv

ices, amounted to $95,000.

14. Nominal accounts for the year were closed.

Required: a. Record the transactions for the year in general journal form. b. Statement of Revenues, Expenses, and Changes in Fund Net Position. c. Statement of Net Position as of June 30, 2020. d. Statement of Cash Flows for the year ended June 30, 2020. Assume all debt and interest are related to capital outlay. Assume the entire construction work in progress liability (see item 3) was paid in entry 7. Include restricted assets as cash and cash equivalents.

i have done it but have a few answers wrong, especially the nominal accounts for the year were closed.