Create a statement of functional expense using the trial balance below

Simulated Trial Balance As of December 31, 2020 Accrual Basis 31-Dec-20 December 31, 2020 Debit Credit Debit Credit 10000 . Security State Bank Checking 59,197 62840 . Equip Rental and Maintenance 819.32 10050 . Petty Cash 37 56000 . Book Purchases 1060.15 2120 . Payroll Asset 3,080 56020 . Purchases-gifts & Jewlry 214.51 15000 . Furniture and Equipment 41,760 65015 . Exhibit Displays 2600.84 1501 . Accumulated Depreciation 31,500 65020 . Postage, Mailing Service 204.04 10060 . Cash Register Till 150 65030 . Printing and Copying 97.27 18615 . JONES - ENDOWMENT FUND 89,025 65032 . Print Advertising 2381.83 18620 . SSB - RESTRICTED INVESTMENT 163,383 65033 . Printing Newsletter 465.27 18630 . JONES-RESTRICTED INVEST 67,556 65035 . Dues & Memberships 238.17 20222 . Accrued Sales Tax 143 65037 . Online Advertising 1380.84 22400 . Donation to Endowment Fund 125 65038 . Research Materials 187.5 32000 . Unrestricted Net Assets 20,859 65040 . Office Supplies & Materials 1733.98 33000 . Invested in Endowment Fund 89,025 65044-5 . Flying Saucer Party 123.35 34000 . Invested in SSB Restricted 163,383 65044-7 . Para-Normal Forum 691.4 35000 . Invested in JONES Restricted 67,556 65046 . Annual Society Dinner 405.2 43450 . Individ, Business Contributions 65047 . Train Show Expenses 288 43455 . Grant Income-Lewis County 35,315 65050 . Telephone, Telecommunications 2039.71 43460 . Grant Income-City of Chehalis 16,934 65060-1 . Water 2095.84 43475 . Income-Other Grants 18,940 65060-2 . Power 10438.79 44830 . Humanities Washington Grant 4,000 65060-3 . Garbage 254.04 45032 . Interest on SSB Checking Acct 15 65070 . Facilities-Repairs & Maint 375.8 46420 . Income-Room Rental 25 65085 . Merchant VISA Fees 342.01 46440 . Income-Books 984 65120 . Insurance - Liability 3885.52 46450 . Income-General Merch. TAXABLE 573 65029 . Website Expenses 333.92 46460 . Income-Admission 2,499 66040 . Director Wages 45817.14 46470 . Income-Membership 5,433 66045 . Staff Wages 5049 46480 . Income-Donations 17,134 66050 . Social Security & Medicare-Com -1475.94 46485 . Income-Photos 300 66100 . State Unemployment Expense 200.19 46499 . Income - Annual Dinner |66200 . Labor & Industries Expense 698.97 46502 . Income - Ghost Tours 600 49100 . Unrealized Gain (Loss) 42496.56 60920 . Business Registration Fees 75 80010 . Penalties and Interest 10.08 62110 . Accounting Fees 5,858 62840 . Equip Rental and Maintenance 819