Please help me solve part b of the textbook problem. I am stuck :(

The Ombudsman Foundation is a private not-for-profit organization providing training in dispute resolution and conflict management. The Foundation had the following preclosing trial balance at December 31, 2020, the end of its fiscal year:

Trial BalanceDecember 31, 2020		Debits			Credits
Accounts payable				$	25,300
Accounts receivable (net)	$	48,600
Accrued interest receivable		16,700
Accumulated depreciation					3,502,200
Cash		117,400
Contributed services					27,100
Contributionsno restrictions					2,492,000
Contributionspurpose restrictions					846,000
Contributionsendowment					2,872,000
Current pledges receivable		81,300
Education program expenses		1,631,300
Fund-raising expenses		125,600
Investment revenuepurpose restrictions					93,200
Training seminars expenses		4,829,200
Land, buildings, and equipment		5,960,500
Long-term investments		2,915,300
Management and general expenses		395,600
Net assets without donor restrictions					496,400
Net assets with donor restrictions					2,068,900
Net gains on endowments - no restrictions					18,700
Noncurrent pledges receivable		390,200
Program service revenue - no restrictions					5,978,100
Post-employment benefits payable (long-term)					200,900
ReclassificationSatisfaction of program restrictions		267,400
ReclassificationSatisfaction of time restrictions		219,100
ReclassificationSatisfaction of program restrictions					267,400
ReclassificationSatisfaction of time restrictions					219,100
Research program expenses		1,323,300
Short-term investments		752,000
Supplies inventory		33,800
Totals	$	19,107,300		$	19,107,300

Requlred: . Prepare closing entries for the year-end, using separate entries for each net asset classification. b. Prepare a Statement of Activities for the year ended December 31, 2020. c. Prepare a Statement of Financial Position as of December 31, 2020. Complete this question by entering your answers in the tabs below. Prepare a Statement of Activities for the year ended December 31, 2020. (Amounts to be deducted should be indicated by minus sign.)