The year$-$end pre$-$closing trial balance for the Woodland Park Capital Projects Fund Is provided below.

$\backslash$table$[[$Cash$,$Debits,Credits$],[$Grant Receivables,$$339,000,],[$Investments$,620,000,],[$Contracts Payable,$1,200,000,],[$Contracts Payable$-$Retained Percentage,$$1,314,500,],[$Encumbrances Outstanding,$67,500,],[$Revenues$,1,675,000,],[$Encumbrances$,1,675,000,727,000],[$Construction Expenditures,$4,250,000,],[$Other Financing Sources$-$Proceeds of Bonds,$$8,584,{000}_{?},],[,$$$8,584,{000}_{?},]]$

Required

a$.$ Prepare the year$-$end statement of revenues, expenditures, and changes in fund balances for the capital projects fund.

b$.$ Prepare the year$-$end balance sheet. Assume that all fund balances are restricted.

c$.$ Has the capital project been completed?

Required $A$

Required B

Required C

Prepare the year$-$end statement of revenues, expenditures, and changes in fund balances for the capital projects fund.

$\backslash$table$[[$Woodland Park Capital Projects Fund$],[$For the Year End,$],[$Revenues$,],[$Expenditures:$,],[,],[,],[$Excess of Revenues Over $($Under$)$ Expenditures,$],[$Other Financing Sources:,$],[,],[,],[$Excess of Revenues and Other Financing Sources Over Expenditures,$],[$Fund Balances, Beginning,$],[$Fund Balances, Ending,$]]$