The following are a trial balance and several transactions that relate to Lewisville Concert Hall Bond Fund:

The following transactions took place between July 1, 2012, and June 30, 2013:
1. The city council of Lewisville adopted the budget for the Concert Hall Bond Fund for the fiscal year. The estimated revenues totaled $ 100,000, the estimated other financing sources totaled $ 50,000, and the appropriations totaled $ 125,000.
2. The General Fund transferred $ 50,000 to the fund.
3. To provide additional resources to service the bond issue, a property tax was levied upon the citizens. The total levy was $ 100,000, of which $ 95,000 was expected to be collected.
4. Property taxes of $ 60,000 were collected.
5. Revenue received in cash from the investments totaled $ 1,000. 6. Property taxes of $ 30,000 were collected.
7. The fund liability of $ 37,500 for interest was recorded, and that amount of cash was transferred to the fiscal agent.
8. A fee of $ 500 was paid to the fiscal agent.
9. Investment revenue totaling $ 1,000 was received in cash.
10. The fund liabilities for interest in the amount of $ 37,500 and principal in the amount of $ 50,000 were recorded, and cash for the total amount was transferred to the fiscal agent.

11. Investment revenue of $ 500 was accrued. Use the preceding information to do the following:
a. Prepare all the journal entries necessary to record the preceding transactions for the Concert Hall Bond Fund.
b. Prepare a trial balance for the Concert Hall Bond Fund as of June 30, 2013.
c. Prepare a statement of revenues, expenditures, and changes in fund balance and a balance sheet for the Concert Hall Bond Fund (assume all fund balance is restricted).
d. Prepare closing entries for the Concert Hall BondFund.