Need help on part b and c$.$ rest is correct.

Exercise $7-19($Algo$)$ Information Technology Internal Service Fund $[$LO $7-2]$

Washington City created an Information Technology department four years ago to centralize information technology $($IT$)$ functions for

the city. The goal of the department was to reduce costs, avoid duplication of efforts, and provide up$-$to$-$date technology to all of the

city's operations. The fund was designed to be self$-$supporting; that is$,$ all costs are to be recovered through user fees, but any excess

of fees over expenses should be less than $4$ percent. The preclosing trial balance for the IT department as of last year, is shown below.

During the current fiscal year ended December $31,$ the following transactions $($summarized in thousands of dollars$)$ occurred:

Gross employee wages were $$61,400,$ including the employer's share of social security taxes amounting to $$4,370.$ Federal income

and social security taxes withheld from that amount totaled $$19,970.$

Office expenses in the amount of $$3,970$ were paid in cash.

Materials and supplies purchased on account during the year were $$9,020.$

A bill totaling $$15,600$ was received for utilities provided by Washington City's utility fund.

Cash paid to the federal government for payroll taxes was $$24,600.$

Cash paid to the Utility Fund was $$14,700.$

Accounts payable at year$-$end totaled $$3,150.$

Materials and supplies used during the year were $$8,830.$

Charges to departments during the fiscal year were as follows:

Unpaid balances at year$-$end were:

The depreciation for the year was $$5,900.$

Revenue and expense accounts for the year were closed.

Need help on part b and c$.$ rest is correct.

b$.$ Prepare a statement of net position for the Information Technology Fund as of December $31.($Enter your answers in thousands of dollars.$)$

Answer is complete but not entirely correct.

c$.$ Prepare a statement of cash flows for the Information Technology Fund for the current year ended December $31.($Cash outflows should be indicated by a minus sign. Enter your answers in thousands of dollars.$)$

Answer is not complete.