The following information is available for Russellville at June 30, 2012. Prepare a statement of fiduciary net position for Russellville’s Pension Trust Fund as of June 30, 2012, by reporting the assets and liabilities from the information provided.

Additions— interest ............ $ 250,000

Member contributions............ 340,000

Loss on sale of investments......... 30,000

Cash.................. 180,000

Accrued expenses ............ 56,000

Interest receivable ............ 20,000

Accounts payable ............ 33,000

Due to other funds ............ 54,000

Investments ............... 10,000,000

Deductions— operating costs........ 42,000

Retirement annuities paid ......... 987,000