9 Presented below is the preclosing trial balance for the Retiree Health Benefit Plan of the Alger County School District. Trial Balance December 31, 2020 Accrued Interest Receivable. pints eBook References Cash Accounts Payable Contributions-Employee Contributions-Employer Deductions: Benefit Payments Deductions: Administrative Expense Increase in Fair Value of Investments Investment Income-Dividends Investment Income-Interest Income Investments-Corporate Bonds Investments-Corporate Stocks Investments-U.S. Treasury Securities Fiduciary Net Position Restricted-for other postemployment benefits Receivables-Employee Receivables-Employer Debits Credits $ 16,000 12,800 $ 2,500 367,000 634,000 591,000 34,600 367,000 72,200 151,100 1,228,000 2,278,000 654,000 3,432,400 23,800 188,000 $5,026,200 $5,026,200. Required: Prepare (1) the year-end closing entries, (2) a Statement of Changes in Fiduciary Net Position, and (3) a Statement of Fiduciary Net Position for the year ended December 31, 2020. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare the year-end closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)