A voluntary health and welfare entity has the following expenditures:

Research to cure disease	$	61,000
Fund-raising costs		71,000
Work to help disabled		41,000
Administrative salaries		91,000

How should the charity report these items?

Multiple Choice

• Program service expenses of $162,000 and supporting service expenses of $102,000.

• Program service expenses of $102,000 and supporting service expenses of $162,000.

• Program service expenses of $173,000 and supporting service expenses of $91,000.

• Program service expenses of $193,000 and supporting service expenses of $71,000.