can i please get some help with this question .

i attached the budget and financial analysis tab , along with the other tabs to help .

please also answer the theory part . thank you

III. Summary and Reflection A. Create a budget (using the Budget tab in the Final Project Workbook) based on your second year of operations. B. Summarize your budget and make suggestions for the future of your operations. - What would you do differently? - What kind of changes would you make to your budget or operations? C. Summarize your financial analysis. - Complete your financial analysis in the Final Project Workbook using the Financial Analysis tab. Then review your key ratios and performance indicators. Identify three ratios that you want to use to inform any future changes. - Based on your financial analysis of those three ratios, what changes would you need to implement? \begin{tabular}{|c|c|c|} \hline \multirow[t]{2}{*}{\begin{tabular}{c} Trial Balance \\ as of 12/31/18 \end{tabular}} & \multirow[b]{2}{*}{ Debit } & \multirow[b]{2}{*}{ Credit } \\ \hline & & \\ \hline Cash & $156,500 & \\ \hline Pledges Receivable - Without Donor Restrictions & 41,000 & \\ \hline Estimated Uncollectible Pledges & & $4,100 \\ \hline Inventory & 2,800 & \\ \hline Investments & 178,000 & \\ \hline Furniture and Equipment & 210,000 & \\ \hline Accumulated Depreciation-Furniture and Equipment & & 120,000 \\ \hline Accounts Payable & & 20,520 \\ \hline Net Assets Without Donor Restrictions & & 196,500 \\ \hline Net Assets With Donor Restrictions-Programs & & 50,500 \\ \hline Net Assets With Donor Restrictions - Permanent Endowment & & 140,000 \\ \hline Contributions - Without Donor Restrictions & & 378,820 \\ \hline Contributions - With Donor Restrictions - Programs & & 38,100 \\ \hline Investment income-Without Donor Restrictions & & 11,200 \\ \hline Depreciation Expense & 30,000 & \\ \hline Printing and Publishing Expense & 4,190 & \\ \hline Rent Expense & 32,000 & \\ \hline Salaries and Fringe Benefit Expense & 288,410 & \\ \hline Supplies Expense & 5,940 & \\ \hline Telephone and Postage Expense & 4,500 & \\ \hline Utilities Expense & 6,400 & \\ \hline Totals & $959,740 & $959,740 \\ \hline \end{tabular} Trial Balance Statement of Financial Position Statement of Activities Ready Accessibility: Investigate \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ sYour Nonprofit's Names } \\ \hline \multicolumn{2}{|c|}{ Statement of Finandial Position } \\ \hline \multicolumn{2}{|c|}{ December 31,2018} \\ \hline \multicolumn{2}{|l|}{ Assets } \\ \hline Cash & $156,500.00 \\ \hline Pledges Receivable & 36,900.00 \\ \hline Inventory & 2,800.00 \\ \hline Investments & 178,000.00 \\ \hline Furniture and Equipment & 90,000.00 \\ \hline Total Assets & $464,200.00 \\ \hline \multicolumn{2}{|l|}{ Liabilities } \\ \hline Accounts Payable & $20,520.00 \\ \hline Total Liabilities & $20,520.00 \\ \hline \multicolumn{2}{|l|}{ Net Assets } \\ \hline Without Donor Restrictions & $196,500.00 \\ \hline With Donor Restrictions-Programs & 50,500.00 \\ \hline With Donor Restrictions-Permanent Endowment & 140,000.00 \\ \hline Total Net Assets & $387,000.00 \\ \hline Totel Liabilities and Net Assets & $407,520.00 \\ \hline \end{tabular} B25 XfxSUM(B23,B24) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Year Ended December 31, 2018} \\ \hline & \begin{tabular}{c} Without Donor \\ Restrictions \end{tabular} & \begin{tabular}{l} With Donor \\ Restrictions \end{tabular} & Total \\ \hline Revenues, Gains, and Other Support: & & & \\ \hline Contributions & $378,820 & $38,100 & $416,920 \\ \hline Investment Income & 11,200 & & 11,200 \\ \hline & & & \\ \hline Total Revenues, Gains, and Other Support & $390,020 & $38,100 & $428,120 \\ \hline Expenses and Losses: & & & \\ \hline Program Services: & 4 & & 40 \\ \hline Program 1 & 142,576 & & 142,576 \\ \hline Program 2 & 74,288 & & 74,288 \\ \hline Program 3 . & 40,144 & & 40,144 \\ \hlinex= & \begin{tabular}{l|l} +1 \\ \end{tabular} & & \\ \hline Total Program Expenses & $257,008 & so & $257,008 \\ \hline Support Expenses: & & & 4 \\ \hline Management and General & 74,288 & & 74,288 \\ \hline Fundraising & 40,144 & & 40,144 \\ \hline & & & + \\ \hline Total Support Expenses & $114,432 & 50 & $114,432 \\ \hline Total Expenses and Losses & 371,440 & 0 & 371,440 \\ \hline Change in Net Assets & 518,580 & 538,100 & $56,680 \\ \hline Net Assets, December 31, 2017 & 196,500 & 190,500 & 0 \\ \hline Net Assets, December 31,2018 & $215,080 & $228,600 & $443,680 \\ \hline \end{tabular} Statement or Financial rosition Statement of Activities A1 :fx= 'Trial Balance'!\$\$\$1 \begin{tabular}{|c|c|c|} \hline & B & c \\ \hline \multicolumn{3}{|c|}{ } \\ \hline \multirow{2}{*}{\multicolumn{3}{|c|}{\begin{tabular}{c} Budget \\ January 1, 2019- December 31, 2019 \end{tabular}}} \\ \hline & & \\ \hline & \begin{tabular}{c} YTD Actual \\ 2018 \end{tabular} & \begin{tabular}{l} Budget \\ 2019 \end{tabular} \\ \hline \multicolumn{3}{|c|}{ Contributions - Without Donor Restrictions } \\ \hline \multicolumn{3}{|c|}{ Contributions- With Donor } \\ \hline \multicolumn{3}{|c|}{ Restrictions-Programs } \\ \hline \multicolumn{3}{|c|}{ Investment Income- Without Donor Restrictions } \\ \hline \multicolumn{3}{|l|}{ Depreciation Expense } \\ \hline \multicolumn{3}{|c|}{ Printing and Publishing Expense } \\ \hline \multicolumn{3}{|c|}{ Rent and Utility Expense } \\ \hline \multicolumn{3}{|c|}{ Salaries and Fringe Benefit Expense } \\ \hline \multicolumn{3}{|l|}{ Supplies Expense } \\ \hline \multicolumn{3}{|c|}{ Telephone and Postage Expense } \\ \hline \multicolumn{3}{|c|}{ Utilities Expense } \\ \hline Change in Net Assets & $0 & $0 \\ \hline \end{tabular}