Use the exhibit to show that revenues for the period 2012 increase net assets and expenses decrease net assets. The beginning amount of unrestricted net assets for 2012 is $ . The total of unrestricted revenues for 2012 is $ , and the total of unrestricted expenses is $ . The surplus, or c in n a , is $ . If you add the beginning net assets to the change in net assets, you arrive at the ending unrestricted net assets figure of $ .