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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, 2017, the end of the fiscal year:

Trial Balance-December 31, 2017	Debits	Credits
Accounts Payable		$24,900
Accounts Receivable (net)	$47,800
Accrued interest receivable	16,400
Accumulated depreciation		3,439,300
Cash	115,300
Contributed services-unrestricted		26,600
Contributions-unrestricted		2,446,000
Contributions-temporarily restricted		830,000
Contributions-permanently restricted		2,818,000
Current pledges receivable (net)	79,800
Education program expenses	1,601,200
Fund-raising expense	123,300
Grant revenue-temporarily restricted		91,500
Training seminar expenses	4,741,100
Land, buildings, and equipment	5,851,800
Long-term investments	2,862,100
Management and general expense	388,400
Net assets:
Unrestricted (January 1)		487,400
Temporarily restricted (January 1)		701,300
Permanently restricted (January 1)		1,330,200
Net gains on endowment investments-unrestricted		18,400
Noncurrent pledge receivables (net)	383,900
Program service revenue-unrestricted		5,881,600
Postemployment benefits payable (noncurrent)		197,700
Reclassifications:
Satisfaction of program restrictions	263,100
Satisfaction of time restrictions	215,600
Satisfaction of program restrictions		263,100
Satisfaction of time restrictions		215,600
Research program expenses	1,296,800
Short-term investments	751,600
Supplies inventory	33,400
Totals	$18,771,600	$18,771,600

Required:

1. Prepare closing entries for the year-end, using separate entries for each net asset classification.
2. Prepare a Statement of Activities for the year ended December 31, 2017. (Unrestricted, Temporarily restricted, permanently restricted)
3. Prepare a Statement of Financial Position as of December 31, 2017.

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