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b) Prepare a statement of changes in fiduciary net position for the fund for the year ending December 31, 2022. (Assume that the Investment Trust Fund began this year.) Enter addition and deduction accounts in order of magnitude (largest to smallest). c) Prepare a statement of fiduciary net position for the fund as December 31, 2022. a) Prepare journal entries to record these transactions. If an entry affects more than one debit or credit account, enter the accounts in order of Journal entries and financial statements for an Investment Trust Fund Pinnacle County operates an Investment Trust Fund for cities located in the county. The following transactions and events are associated with the fund during 2022. 1. The cities of Clarksville and Kingsville contributed assets of $187,500 and $125,000, respectively. 2. The entire amount received in the previous transaction was invested: $162,500 in certificates of deposit (CDs) and $150,000 in Treasury notes. 3. Interest income of $93,750 was received. 4. CDs totaling $100,000 and Treasury notes totaling $75,000 matured. Interest income of $2,500 was also received. 5 . The money received in the previous transaction was reinvested in CDS. 6. Additional interest income was received: $43,750 7. The General Fund charged the Investment Trust Fund $1,250 for investment costs. This amount was paid in cash. 8. Total income of $125,000 was distributed to the participating cities according to the trust agreement. c) Prepare a statement of fiduciary net position for the fund as December 31, 2022. b) Prepare a statement of changes in fiduciary net position for the fund for the year ending December 31, 2022. (Assume that the Investment Trust Fund began this year.) Enter addition and deduction accounts in order of magnitude (largest to smallest). c) Prepare a statement of fiduciary net position for the fund as December 31, 2022. a) Prepare journal entries to record these transactions. If an entry affects more than one debit or credit account, enter the accounts in order of Journal entries and financial statements for an Investment Trust Fund Pinnacle County operates an Investment Trust Fund for cities located in the county. The following transactions and events are associated with the fund during 2022. 1. The cities of Clarksville and Kingsville contributed assets of $187,500 and $125,000, respectively. 2. The entire amount received in the previous transaction was invested: $162,500 in certificates of deposit (CDs) and $150,000 in Treasury notes. 3. Interest income of $93,750 was received. 4. CDs totaling $100,000 and Treasury notes totaling $75,000 matured. Interest income of $2,500 was also received. 5 . The money received in the previous transaction was reinvested in CDS. 6. Additional interest income was received: $43,750 7. The General Fund charged the Investment Trust Fund $1,250 for investment costs. This amount was paid in cash. 8. Total income of $125,000 was distributed to the participating cities according to the trust agreement. c) Prepare a statement of fiduciary net position for the fund as December 31, 2022