The year-end pre-closing trial balance for the Woodland Park Capital Projects Fund is provided below. Cash Grant Receivables Investments Contracts Payable Contracts Payable-Retained Percentage Encumbrances Outstanding Revenues Encumbrances Construction Expenditures Other Financing Sources-Proceeds of Bonds Debits $ 691,000 Credits 640,000 1,400,000 $1,365,500 68,500 1,725,000 747,000 1,725,000 4,350,000 4,900,000 $8,806,000 $8,806,000 Required a. Prepare the year-end statement of revenues, expenditures, and changes in fund balances for the capital projects fund. b. Prepare the year-end balance sheet. Assume that all fund balances are restricted. c. Has the capital project been completed? Required A Required B Required C Prepare the year-end statement of revenues, expenditures, and changes in fund balances for the capital projects Woodland Park Capital Projects Fund Statement of Revenues, Expenditures, and Changes in Fund Balances Revenues Expenditures: Construction Expenditures Proceeds of Bonds For the Year End Excess of Revenues Over (Under) Expenditures Other Financing Sources: Excess of Revenues and Other Financing Sources Over Expenditures Fund Balances, Beginning Fund Balances, Ending $ 747,000 4,350,000 4,900,000 (8,503,000) (8,503,000) $ 8,503,000 * Answer is not complete. Required A Required B Required C Prepare the year-end balance sheet. Assume that all fund balances are restricted. Woodland Park Capital Projects Fund Balance Sheet For the Year End Assets: Cash Grant Receivables Investments Total Assets Liabilities and Fund Balances: Contracts Payable Contracts Payable-Retained Percentage Total Liabilities Fund Balance-Restricted Total Liabilities and Fund Balances S 0 0 0