Attached are the preclosing trial balances of Marks Community Center. Prepare 1. a statement of financial position and 2. a statement of activities for the Month ended December 31, 2018.

Marks Community Center
Trial Balance
December 31, 2018
	Without Donor Restrictions		With Donor Restrictions
Account Title	Debit	Credit	Debit	Credit
Cash	3,000		1,600
Pledges receivable	1,000		500
Allowance for uncollectible pledges		300
Investments	3,200
Accrued interest receivable	100
Net assets, January 1 2018		6,700		2,000
Contributions		1,000		500
Membership Dues		1,500
Program service fees		3,000
Grant from county		2,500
Grant from state		2,500
Unrealized and realized gains on investments		200
Investment income		100
luncheon Program Expense	7,200
Recreation program expense	3,400
Administration expenses	300
Net assets with donor-reclassifications out-satisfaction of program restrictions			400
Net assets with donor-reclassifications in-satisfaction of program restrictions		400
	18,200	18,200	2,500	2,500