Problem 2 (12 points) Shown below is the trial balance for the combined Agency Funds of a Michigan city. FYI, these funds primarily hold deposits from builders and developers and tax remittances due to schools and other governmental units. Beginning Additions/ Ending Balance Deductions Balance DR CR DR CR DR CR Cash 390,590 209,147,056 209,411,550 126,096 Investments 9,930,186 77,257,343 79,190,577 7,996,952 Accounts receivable 15,492 15,611 31,103 0 Accounts payable 663,891 7,519,858 7,150,496 294,529 Due to other governmental units 193,288 121, 188 146, 120 218, 220 Due to builders and developers 9,479,089 142,573,818 140,705,028 7,610,299 Totals 10,336,268 10,336,268 436,634,874 436,634,874 8,123,048 8,123,048 Please prepare (1) a statement of Changes in Assets and Liabilities, and (2) a Statement of Net Assets. Make sure to format your financial statements properly with appropriate borders for totals and subtotals, etc