Trust fund, financial statements. The following trial balance of the Employees’ Retirement System Fund for Bedrock City was prepared by a clerk who used only balance sheet accounts in recording the...

Trust fund, financial statements. The following trial balance of the Employees’ Retirement System Fund for Bedrock City was prepared by a clerk who used only balance sheet accounts in recording the events for the fiscal year ended June 30, 2018:

Prepare a statement of plan net position and a statement of changes in plan net position of the Employees’ Retirement System Fund for the fiscal year ended June 30, 2018.