The City of Wilmington, Delaware, has an Other Postemployment Benefit Trust Fund and a Tax Collection Agency Fund. The Preclosing Trial Balance for each of these funds as of June 30, 20X6, is as follows:

Required
Prepare a Statement of Fiduciary Net Position for the City of Wilmington as of June 30, 20X6, and a Statement of Changes in Fiduciary Net Position for the year ended June 30,20X6.

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City of Wilmington, Delaware Other Postemployment Benefit Trust Fund Preclosing Trial Balance June 30, 20X6 Cr Cash and cash equivalents . . . . . ..._ . Interest receivable . . . . -.. Investments.. .. . . . . . . . .. S 405,476 50,807 2,767043 505,189 167721 37,787 33,179 Increase in fair market value of investments. . . . . . . . . . . .. . . 18.957 Administrative expenses Net position-restricted for benefits.. . . . . .. . . .. . . . . . . . . . . . 2.860,732 $3,604,608 $3,604,608 Totals. . .. City of Wilmington Delaware Tax Collection Agency Fund Preclosing Trial Balance June 30, 20x6 r. Cr. S 294,967 -.199.276