Washington City created an Information Technology department in 2013 to centralize information technology (IT) functions for the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up-to-date technology to all of the citys operations. The fund was designed to be self-supporting; that is, all costs are to be recovered through user fees, but any excess of fees over expenses should be less than 5%. The pre-closing trial balance for the IT department as of December 31, 2017 is shown below.

	Debits		Credits
Cash	$	14,500
Due from Other Funds		4,250
Materials and Supplies Inventory		350
Machinery and Equipment		53,600
Accumulated Depreciation					$	30,100
Accounts Payable						2,550
Payroll Taxes Payable						2,650
Due to Other Funds						1,200
Net Position Net Investment in Capital Assets						23,500
Net Position Unrestricted						12,700
	$	72,700			$	72,700

During the fiscal year ended December 31, 2017, the following transactions (summarized) occurred:

1.	Gross employee wages were $57,600, including the employers share of social security taxes amounting to $4,100. Federal income and social security taxes withheld from that amount totaled $18,725.
2.	Office expenses in the amount of $3,700 were paid in cash.
3.	Materials and supplies purchased on account during the year were $8,400.
4.	Received a bill totaling $14,525 for utilities provided by Washington Citys utility fund.
5.	Cash paid to the federal government for payroll taxes was $23,000.
6.	Cash paid to the Utility Fund was $14,500.
7.	Accounts payable at year end totaled $2,950.
8.	Materials and supplies used during the year were $8,250.
9.	Charges to departments during the fiscal year were as follows:

General Fund	$	57,500
Special Revenue Fund		20,600

10.	Unpaid balances at year end were:

General Fund	$	3,500
Special Revenue Fund		1,800

11.	The depreciation for the year was $6,100.
12.	Revenue and expense accounts for the year were closed.

Required

a-1.	Prepare journal entries for the Information Technology Fund for 2017.
a-2.	Prepare closing entry for the Information Technology Fund for 2017. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
a-3.	Prepare a statement of revenues, expenses, and changes in net position for the Information Technology Fund for 2017.
b.	Prepare a statement of net position for the Information Technology Fund as of December 31, 2017.
c.	Prepare a statement of cash flows and reconciliation of operating income to net cash provided by operations for the Information Technology Fund as of December 31, 2017. (Negative amounts should be indicated by a minus sign.)