During the year ended December $31,$ The Smythe Community Center enjoyed earnings of $$40,000$ on donor$-$restricted endowments. Earnings from the endowment are restricted for use on programs for the disadvantaged. Smythe Community Center launched a program in the current year that met the requirements of the donor restriction, generated $$43,000$ in fees, and incurred $$58,000$ in direct service costs. As a result of these transactions, Smythe would experience the following changes in its net asset balances:

$\backslash$table$[[\backslash$table$[[$Without Donor$],[$Restrictions$]],\backslash$table$[[$With Donor$],[$Restrictions$]],],[$A$.,($$$15,000),$$$40,000$