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A citizen group raised funds to establish an endowment for the Eastville City Library. Under the terms of the trust agreement, the principal must be maintained, but the eamings of the fund are to be used to purchase database and periodical subscriptions for the library. A preclosing trial balance of the library permanent fund follows: Required: a. Prepare any closing entries necessary at year-end. b. Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the library permanent fund. c. Prepare a balance sheet for the Library Permanent Fund (Use Restricted to Subscriptions for any spendable fund balance). Complete this question by entering your answers in the tabs below. Prepare a balance sheet for the Library Permanent Fund (Use Restricted to Subscriptions for any spendable tund balance). The Town of McHenry has $20,000,000 in general obligation bonds outstanding and maintains a single debt service fund for all debt service transactions. On July 1, 2020, a current refunding took place in which $20,000,000 in new general obligation bonds were issued. Record the transaction on the books of the debt service fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. The Town of McHenry has $20,000,000 in general obligation bonds outstanding and maintains a single debt service fund for all debt service transactions. On July 1, 2020, a current refunding took place in which $20,000,000 in new general obligation bonds were issued. Record the transaction on the books of the debt service fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fleld.)