what would the statement of changes in fiduciary position be for the given transactions in the year

Transactions (all amounts are in thousands of dollars): 1. Employer contributions became due from the General Fund, $400, and an Enterprise Fund, $150. Equal employee contributions have been withheld from employee s and also are due to the pension trust fund. 2. Ninety percent of the amounts due were collected from each fund. 3. Investments of $540 were purchased. 4. Interest received on investments of the fund during the year totaled, $380. 5. An employee resigned prior to retirement and withdrew $17 from the pension plan. 6. Retirement benefits of $92 were paid during the year. Additional current benefit payments of $4 were accrued but not paid by year end. 7. The present value of future benefits earned by active employees during the period is estimated to be $700. 8. The fair value of the pension plan investments increased by $83 during the year. 9. Prepare the closing entry for the year. quirements