Amelia House provides housing for families of hospitalized children. At the beginning of the year it has the following equity investments:

1. Securities valued at $40,000. The securities are investments of excess cash. Dividend income was $2,000, and at year-end the securities have a fair value of $37,000.

2. Securities valued at $25,000. The securities were purchased several years ago with $24,000 in cash held as an endowment, as specified by the donor. Income is unrestricted. At year-end, the securities have a market value of $26,500. Dividend income for the year was $2,500.

3. Securities valued at $65,000. The securities were contributed in a previous year; fair value at the time of donation was $60,000. The donor specified that the securities were to be held as an endowment, and investment income is restricted to particular programs. At year-end, the securities have a fair value of $61,000. Dividend income for the year was $2,400.

Required

Prepare a schedule showing how the dividend income and unrealized gains and losses on the securities are reported on the statement of activities. Identify the effect on net assets without donor restrictions and net assets with donor restrictions.

Use negative signs with your answer to indicate an unrealized loss.

Ref.	Account		Net assets without donor restrictions	Net assets with donor restrictions
1	Unrealized gain (loss)		$Answer	$Answer
	Dividend income		Answer	Answer
2	Unrealized gain (loss)		Answer	Answer
	Dividend income		Answer	Answer
3	Unrealized gain (loss)		Answer	Answer
	Dividend income		Answer	Answer