During the year ended June $30,2024,$ the following transactions occurred:

The interest receivable on investments was collected in cash.

Member contributions in the amount of $$262,000$ were received in cash. The city's General Fund also contributed $$810,000$ in

cash.

Annuity benefits of $$720,000$ and disability benefits of $$162,000$ were recorded as liabilities.

Accounts payable and accrued expenses in the amount of $$954,000$ were paid in cash.

Interest income of $$241,000$ and dividends in the amount of $$33,000$ were received in cash. In addition, bond interest income of

$$47,000$ was accrued at year$-$end.

Refunds of $$68,000$ were made in cash to terminated, nonvested participants.

Common stocks, carried at a fair value of $$509,000,$ were sold for $$483,000.$ That $$483,000,$ plus an additional $$313,000,$ was

invested in stocks.

At year$-$end, it was determined that the fair value of stocks held by the pension plan had decreased by $$50,000$; the fair value of

bonds had increased by $$44,000.$

Nominal accounts for the year were closed.

Required:

a$.$ Record the transactions on the books of the Employees' Retirement Fund.

b$.$ Prepare a Statement of Changes in Fiduciary Net Position for the Employees' Retirement Fund for the year ended June $30,2024.$

c$.$ Prepare a Statement of Fiduciary Net Position for the Employees' Retirement Fund as of June $30,2024.$