The Town of Weston has a Water Utility Fund with the following trial balance as of July $1,2019,$ the first day of the fiscal year:

Debits Credits

Cash $ $345,000$

Customer accounts receivable $209,000$

Allowance for uncollectible accounts $ $31,500$

Materials and supplies $128,800$

Restricted assets $($cash$)263,000$

Utility plant in service $7,023,000$

Accumulated depreciation$$utility plant $2,623,000$

Construction work in progress $115,000$

Accounts payable $138,000$

Accrued expenses payable $91,000$

Revenue bonds payable $3,523,000$

Net position $1,677,300$

Totals $ $8,083,800$ $ $8,083,800$

During the year ended June $30,2020,$ the following transactions and events occurred in the Town of Weston Water Utility Fund:

Accrued expenses at July $1$ were paid in cash.

Billings to nongovernmental customers for water usage for the year amounted to $$1,453,000$; billings to the General Fund amounted to $$121,000.$

Liabilities for the following were recorded during the year:

Materials and supplies $ $208,000$

Costs of sales and services $382,000$

Administrative expenses $214,000$

Construction work in progress $233,000$

Materials and supplies were used in the amount of $$305,000,$ all for costs of sales and services.

After collection efforts were unsuccessful, $$15,200$ of old accounts receivable were written off.

Accounts receivable collections totaled $$1,541,000$ from nongovernmental customers and $$52,000$ from the General Fund.

$$1,111,800$ of accounts payable were paid in cash.

One year$$s interest in the amount of $$188,200$ was paid.

Construction was completed on plant assets costing $$263,000$; that amount was transferred to Utility Plant in Service.

Depreciation was recorded in the amount of $$273,100.$

The Allowance for Uncollectible Accounts was increased by $$13,000.$

As required by the loan agreement, cash in the amount of $$115,000$ was transferred to Restricted Assets for eventual redemption of the bonds.

Accrued expenses, all related to costs of sales and services, amounted to $$111,000.$

Nominal accounts for the year were closed.

Required:

a$.$ Record the transactions for the year in general journal form.

b$.$ Prepare a Statement of Revenues, Expenses, and Changes in Fund Net Position.

c$.$ Prepare a Statement of Net Position as of June $30,2020.$

d$.$ Prepare a 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. In the reconciliation, assume the Accounts Receivable is netted against the Allowance account.