ARCH began the year with the following balances (shown in alphabetical order) in their accounts:

Accounts Payable $ 27,000

Accounts Receivable, Net 26,000

Cash 10,000

Inventory 25,000

Notes Payable 270,000

Permanently Restricted Net Assets 100,000

Pledges Receivable 350,000

Property, Plant, and Equipment, Net 350,000

Temporarily Restricted Net Assets 30,000

Unrestricted Net Assets 302,000

Wages Payable 32,000

Record this information and the transactions from Problem 10-15 in a worksheet similar to Exhibit 10-7.