The year-end pre-closing trial balance for the Woodland Park Capital Projects Fund is provided below. 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? Prepare the year-end statement of revenues, expenditures, and changes in fund balances for the capital projects fund