As of December $31,2023$ the Vale Maritime Museum had unrestricted cash of $$52,000,$ building and land with a net book value of $$145,000,$ and donor restricted permanent collections totaling $$140,000.$ There were no liabilities. The Museum has two programs: Operation of a Maritime Museum and Educational Programs. During the year ended December $31,2024$ the Museum incurred the following transactions:

$(1)$ Cash contributions to the Museum included $($a$)$ unrestricted $$421,000,($b$)$ restricted for educational programs $$45,000$ and $($c$)$ restricted by the donor for endowment purposes $$105,000.$

$(2)$ Additional unrestricted cash receipts included $$61,000$ in fees from individuals and organizations using the Museum building as a meeting facility. Included in this is $$9,000$ for a meeting to be held in January $2023.$

$(3)$ Incurred cash expenses:

$\backslash$table$[[,,$Portion for Museum,Portion for Education,,$],[$Item$,$Total Amount,Operations,Programs,,Admin.$],[$Utilities $-$ programs,$$54,000,26,000,28,000,,],[$Utilities $-$ administration,$20,700,,,$$$,20,700],[$Salaries $-$ programs,$136,500,112,000,24,500,,],[$Salaries $-$ administration,$41,000,,,,41,000],[$Supplies $-$ programs,$83,100,70,000,13,100,,],[\backslash$table$[[$Supplies $-],[$administration$]],7,000,,,,7,000],[$$$342,300,208,000,65,600,$$$,68,700]]$

$(4)$ Purchased land for future expansion to the adjoining lot in the amount of $$35,000.$

$(5)$ Depreciation on the Museum building amounted to $$55,000$ and is allocated on the basis of square feet: $$40,000$ to Museum operations, $$5,000$ to Education Programs, and $$10,000$ to administration.

$(6)$ Outstanding purchase orders for administrative supplies at $12-31-2023$ totaled $$2,000.$

Required:

Prepare a Statement of Activities and Changes in Net Assets for the Museum for the year ended $12-31-2023.$