Recast the Statement of Activities of the Illustrative VHWO/ONPO presented in Illustration, in a columnar format. Use one column for changes in each class of net assets and a totalcolumn.

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llustrative VHWO/ONPO Statement of Activities For the Year Ended December 31,20X1 Changes in Unrestricted Net Assets: Revenues and gains: Contributions (net of estimated uncollectible pledges S 363,000 of $20,000)* Special events $75,000 25,000 Less: Direct costs of special events Membership dues Investment income Gain on sale of equipment 50,000 17,300 34,000 10,000 474,300 445,000 919,300 Total revenues and gains Net assets released from restrictions Increase in unrestricted net assets Expenses: Program Services: Research. Education 103,800 184,000 287,800 Total program Supporting Services: services 171,200 91,000 262,200 550,000 369,300 Fund-raising Total supporting services Total expenses. Net increase in unrestricted net assets.. Changes in Temporarily Restricted Nef Assets: Contributions. .. Investment incomes Net assets released from restrictions 275,000 35,500 (445,000) (134,500) Decrease in temporarily restricted net assets Changes in Permanently Restricted Net Assets: 55,000 10,500 1.400 66.900 301.700 1,193,000 $1,494.700 Contributions Investment income permanently restricted by donors... Realized gains on sale of investments* Increase in permanently restricted net assets... Increase in net assets Net assets, January1 Net assets, December 31.