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

Accounts Payable	27000
Accounts Receivable, Net	26000
Cash	10000
Inventory	25000
Notes Payable	270000
Permanently Restricted Net Assets	100000
Pledges Recivable	350000
Property, Plant, and Equipment, Net	350000
Temporarily Restricted Net Assets	30000
Unrestricted Net Assets	302000
Wages Payable	32000

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