Additional information follows:

Membership dues are $$480$ per year, of which $$100$ is considered to cover a one$-$year subscription to the association's journal. Other benefits include membership in the association and unit affiliation.

One$-$year subscriptions to Worldwide Auditor are sold to nonmembers for $$120$ each. A total of $10,000$ of these subscriptions was sold. In addition to subscriptions, the journal generated $$500,000$ in advertising revenue. The cost per magazine was $$50.$

A total of $30,000$ technical reports was sold by the Books and Reports Department at an average unit selling price of $$110.$ Average costs per publication were $$36.$

The association offers a variety of continuing education courses to both members and nonmembers. During the year, the one$-$day course, which cost participants an average of $$600$ each, was attended by $25,600$ people. A total of $3,800$ people took two$-$day courses at a cost of $$1,000$ per person.

General and administrative expenses include all other costs incurred by the corporate staff to operate the association.

The organization has net capital assets of $$87,230,000$ and had an actual cost of capital of $6\%$

I submitted the part already for the planned balanced scorehard just need the actual part of it