5 LACTOH Statement of Financial Position Real Estate Cont The statement of financial position of NFP entity XYZ for the year ended December 31, 20x2, requires certain adjustments. The following items relate to possible corrections underlined in the Statement of Financial Position exhibit above. For each item, select the adjustment required to the statement of financial position from the option list provided. If no adjustment is needed for a line item, select "No adjustment required." Item 1. The balance of cash and cash equivalents includes $32,000 of cash donor-restricted to long-term use. The appropriate adjustment is 2. Trade receivables should be reported 3. If conditions have not been substantially met, conditional promises to give are 4. Receipts of contributions before conditions are met are 5. Contributed debt securities are measured at 6. Contributed items meeting the criteria for a collection that is not capitalized are Adjustment classification of donor-restricted cash separately from assets currently available. No adjustment required. E E B