The preclosing trial balance for the Pension Trust Fund of Almen County at December 31, 20X8, is presented here. Prepare the Statement of Plan Net Assets at December 31, 20X8, and the Statement of Changes in Plan Net Assets for 20X8 for this Pension Trust Fund.

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Cash Due from General Fund. Interest Receivable .... Almen County Pension Trust Fund Preclosing Trial Balance December 31, 20X8 Investments (at fair value) Deductions Net Increase (Decrease) in Fair Value of Investments .. ...... Deductions Payments to Resigned Employees Deductions Annuity Benefits Due to Resigned Employees Annuity Benefits Payable.... Net Assets Held in Trust for Pension Benefits ... Additions Employer Contributions Additions Employee Contributions Additions Investment Income .... .. .. $ 273,000 45,500 28,000 3,878,000 70,000 87,500 84,000 $4,466,000 $ 21,000 13,300 3,661,700 437,500 175,000 157,500 $4,466,000