19. On the statement of activities and changes in net assets for private not-for-profit institutions, the changes in net assets should be presented for a. Unrestricted and permanently restricted net as- sets. b. Unrestricted, temporarily restricted and perma- nently restricted net assets. c. Unrestricted net assets only. d. Unrestricted and temporarily restricted net assets. 20. On the statement of activities for a private not- for-profit institution, the account, net assets released from restrictions, would be shown under revenues, gains, and other support as a a. Decrease in permanently restricted and an in- crease in temporarily restricted net assets. b. Decrease in restricted and an increase in tempo- rarily restricted net assets c. Decrease in temporarily restricted and increase in permanently restricted net assets. d. Decrease in temporarily restricted and increase in unrestricted net assets