The following is an adjusted trial balance of the General Funds of Barnes Nursing Home (non-profit).

Barnes Nursing Home

Adjusted Current Funds Trial Balance

December 31, 2015

	Unrestricted			Restricted
Cash		300,000		107,000
Pledges Receivable		12,000		206,000
Accrued Interest Receivable.		1,000
Inventory of Supplies		120,000
Vouchers Payable			50,000		10,000
Accrued Expenses			25,000
Refundable Deposits			2,000
Allowance for Uncollectible
Pledges			3,000
Net Assets, January 1, 2015
Designated--Unrestricted			12,000
Undesignated--Unrestricted			26,000
Temporarily Restricted					3,000
Permanently Restricted					250,000
Contributions			200,000		50,000
Resident Service Revenue			415,000
Other Operating Revenue			20,000		5,000
Outreach Expenses		20,000
Nursing Services Expenses		100,000
Dietary Service Expense		100,000
General Service Expense		45,000
Financial Service Expense		60,000
Reclassification In--
Satisfaction of Program
Restriction			5,000
Reclassification Out--
Satisfaction of Program
Restrictions				5,000
		758,000	758,000	318,000	318,000

Required:

Prepare a statement of activities and a statement of financial position as of December 31, 2015.