This is the first special problem, SP1, in this course. It uses the trial balance for the GeneralFund of Jennings that you have already used to prepare financial statements -- the statementof revenues expenditures and other changes in fund balance and the balance sheet -- as aregular homework problem.As the SP, you prepare the worksheet that could have been prepared before writing up thefinancial statements. Because you have already completed the financial statements and the solutions are posted,you know the correct amounts for this worksheet.The original problem gives you the trial balance in roughly alphabetical order. For the worksheet, you need to put the accounts in chart of accounts order: assets, then liabilities,then permanent equity (fund balance) and then temporary equity accounts.Your worksheet will list the accounts in the left-most column. Then, the trial balance numbers will be shown in the next two columns, debit and credit. Show the totals of the debits andcredits which would equal.Then, you have two columns for the statement of revenues, expenditures and changes infund balance. This statement just reports changes to fund balance, not the fund balance itself.Then, you have two columns for the balance sheet.In all, you will have a simple closing worksheet with a column of account titles and three setsof debit/credit columns.Please complete and submit this on time or as soon as you can. You can use any format that can be attached to a journal posting in Blackboard. Submit your problem as an attachment to a new journal posting. You can ask questions in the journal