please answer the 2 tabels with the first photo information

The following transoctions relate to Newport City's special revenue fund 1. In 2020, Newport City created a special revenue fund to help fund the 911 emergency call center. The center is to be funded through a legally restricted tax on cellular phones. No budget is recorded. 2. During the first year of operations, revenues from the newly imposed tax totaled $487,500, of this amount, $438,750 has been recelved in cash and the remainder will be received within 60 days of the end of the fiscal year. 3. Expenditures (salories) incurred through the operation of the 911 emergency call center totaled $435,000.0 this amount, $406,725 was paid before yeat-end. 4. During the year the state government awarded Newport City a grant to reimburse the City's costs (not to exceed $154,500 ) for the purpose of training new 911 operators. During the year, the City paid $146,775 (not reflected in the expenditures 3b0ve ) to train new operators for the 911 emergency call center and billed the stote government. 5. $141,275 of the amount billed to the State had been received by yoar-end. Required: a. Prepare the journal entries for the above transactions. it is not necessary to use control accounts and subsidiary ledgers. Prepare ciosing entries for year-end. b. Prepare a Statement of Revenues. Expenditures, and Changes in Fund Balance for the special revenue fund. c. Prepare a Balance Sheet ossuming there are no committed or assigned net resources, Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the special revenue fund. References Prepare. a Balance Sheet assuming there are no committed or assigned net resources