need help with getting all the red corrected,

The City of Sweetwater maintains an Employees Retirement Fund, a single-employer defined benefit plan that provides annuity and disability benefits. The fund is financed by actuarially determined contributions from the citys General Fund and by contributions from employees. Administration of the retirement fund is handled by General Fund employees, and the retirement fund does not bear any administrative expenses. The Statement of Fiduciary Net Position for the Employees Retirement Fund as of July 1, 2019, is shown here:

CITY OF SWEETWATER
Employees Retirement Fund
Statement of Fiduciary Net Position
As of July 1, 2019
Assets
Cash	$	141,000
Accrued Interest Receivable		56,400
Investments, at Fair Value:
Bonds		4,502,000
Common Stocks		1,309,000
Total Assets		6,008,400
Liabilities
Accounts Payable and Accrued Expenses		376,000
Fiduciary Net Position Restricted for Pensions	$	5,632,400

During the year ended June 30, 2020, the following transactions occurred:

1. The interest receivable on investments was collected in cash.
2. Member contributions in the amount of $268,000 were received in cash. The citys General Fund also contributed $810,000 in cash.
3. Annuity benefits of $730,000 and disability benefits of $160,000 were recorded as liabilities.
4. Accounts payable and accrued expenses in the amount of $954,000 were paid in cash.
5. Interest income of $241,000 and dividends in the amount of $34,000 were received in cash. In addition, bond interest income of $46,000 was accrued at year-end.
6. Refunds of $74,000 were made in cash to terminated, nonvested participants.
7. Common stocks, carried at a fair value of $508,000, were sold for $477,000. That $477,000, plus an additional $309,000, was invested in stocks.
8. 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 $33,000.
9. Nominal accounts for the year were closed.

No 1 2 3 4 Transaction 01 02 03 04 Cash Accrued Interest Receivable Cash General Journal Additions Member Contributions Additions-Employer Contributions DeductionsAnnuity Benefits Deductions-Disability Benefits Accounts Payable Accounts Payable Cash Debit 56,400 1,078,000 730,000 160,000 954,000 Credit 56,400 268,000 810,000 890,000 954,000 5 6 7 8 5a 5b 06 7a Cash Additions Interest Income Additions-Dividend Income Accrued Interest Receivable Additions Interest Income Deductions-Refunds to Term Employees Cash Cash Additions-Net Decrease in Fair Value Investments in Common Stock 275,000 46,000 74,000 477,000 31,000 241,000 34,000 46,000 74,000 508,000 9 10 11 7b 08 09 Investments in Common Stock Cash Cash Investments in Common Stock Additions Member Contributions Additions Employer Contributions Additions Interest Income Additions-Dividend Income Additions-Net Decrease in Fair Value Deductions Annuity Benefits Deductions-Disability Benefits Deductions Refunds to Term Employees Not Dosition: Dontristed for ODED Donofita 786,000 50,000 268,000 810,000 241,000 X 34,000 786,000 50,000 31,000 X 730,000 160,000 74,000 250 000 11 09 Additions-Member Contributions Additions-Employer Contributions Additions Interest Income Additions-Dividend Income Additions-Net Decrease in Fair Value Deductions Annuity Benefits Deductions-Disability Benefits Deductions-Refunds to Term Employees Net Position: Restricted for OPEB Benefits 268,000 810,000 241,000 X 34,000 31,000 730,000 160,000 74,000 358,000 X Statement of Changes in Fiduciary Net Position For the Year Ended June 30, 2020 Additions Contributions: CITY OF SWEETWATER Employees' Retirement Fund Member Contributions Employer Contributions Total Contributions Investment Earnings: Dividend Income Decrease in FMV $ 268,000 810,000 1,078,000 34,000 (31,000) X Total Additions Deductions Annuity Benefits Disability Benefits Refunds Total Deductions Change In Fiduciary Net Position Fiduciary Net Position Beginning of Year Fiduciary Net Position End of Year $ 1,081,000 730,000 160,000 74,000 964,000 117,000 5,632,400 5,749,400 CITY OF SWEETWATER Employees' Retirement Fund Statement of Fiduciary Net Position As of June 30, 2020 Assets Cash Accrued Interest Receivable Investment in US Securities Investment in US Bonds Total Assets Liabilities Accounts Payable and Accrued Expenses Total Liabilities 230,400 46,000 1,537,000 4,535,000 $ 6,348,400 312,000 $ 312.000 IISUUTTONIE Total Assets Liabilities Accounts Payable and Accrued Expenses Total Liabilities Fiduciary Net Position Restricted for Pension Benefits Total Net Position T,U,Vuu $ 6,348,400 $ 312,000 312,000 6,036,400 X $ 6,036,400