Constructing Walls (CW) is a not-for-profit organization that trains formerly incarcerated men and women in the construction trades, and places them in jobs upon completion. CW concluded FY 2015 with the following account balances (in no particular order):

Property, Plant, and Equipment, net $2,000,000 Accounts Payable 3,500,000 Cash 1,100,000 Inventory 95,000 Mortgages Payable 0 Wages Payable 100,000 Investments (Stocks and Bonds) 10,000,000 Pledges Receivable, net 75,000 Contracts Receivable, net 0 Net Assets Without Donor Restrictions 9,670,000

CW experienced the following financial events during FY 2016, which ended June 30, 2016:

A local organization donated $150,000 worth of supplies for CW to use in its training program during FY 2016. [Where appropriate, use In-Kind Donations as the line item in the financial statements.] CW received a government contract worth $1 million that required them to train 200 individuals. During FY 2016, CW met the conditions of the contract and earned the full $1 million. CW received payment from the government for one-half of the contract in October 2015. The government has not yet paid CW the remaining balance, but the organization expects to receive the remaining payment in FY 2017. [Where appropriate, use Government Contract as the line item in the financial statements.] Employees earned $58,500 per month during FY 2016. CW pays its employees with a two month lag. The organization also paid wages owed from the previous fiscal year in full. At the beginning of FY 2016, CW borrowed $4 million using a 30-year mortgage to purchase a building to conduct its trainings. The total cost of the building was $4.8 million. The building is expected to be used in full over its 30-year useful life and will have no salvage value. The building was placed into operation on July 1, 2015. The first years mortgage payment, which was paid on June 30, 2016, consisted of $25,000 of principal and $100,000 of interest. CW used $130,000 worth of supplies in its training program during FY 2016. The organization uses LIFO to calculate its supplies expense. During FY 2016, CW paid 2.5% of the outstanding amounts the organization owed to its vendors from previous fiscal years. During FY 2016, CWs investments fell in value from $10 million to $9.5 million. No investments were bought or sold in FY 2016. CW determined that its balance of pledges receivable from last fiscal year was uncollectable and wrote it off during FY 2016. CW bought and then sold a building it rehabilitated. The building cost $400,000 in cash to purchase and $100,000 of inventory was used in the renovation. The building was purchased and renovated in full during FY 2016. The building sold for $600,000 on June 1, 2016. [Where appropriate, use Supplies Expense as one of the line items in the financial statements.]

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