Following are the adjusted current funds trial balances of Community Association for Children With Disabilities, a voluntary health and welfare organization, on June 30, 20X4:

COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES
Adjusted Current Funds Trial Balances
June 30, 20X4
	Without Donor Restrictions										With Donor Restrictions
	Debit				Credit						Debit				Credit
Cash		$	40,600									$	9,200
Bequest Receivable													5,400
Pledges Receivable			13,600
Accrued Interest Receivable			1,600
Investments (at market)			100,800
Accounts Payable & Accrued Expenses						$	51,800									$	2,100
Deferred Revenue							3,200
Allowance for Uncollectible Pledges							4,100
Fund Balances, July 1, 20X3:
Designated							12,500
Undesignated							27,400
With Donor Restrictions																	24,000
Transfers of Expired Endowment Fund Principal							21,400						21,400
Contributions							300,200										16,000
Membership Dues							25,400
Program Service Fees							30,200
Investment Income							11,400
Deaf Childrens Program Expenses			120,500
Blind Childrens Program Expenses			151,600
Management and General Services			46,300										4,500
Fund-raising Services			9,600										1,600
Provision for Uncollectible Pledges			3,000
Total		$	487,600			$	487,600					$	42,100			$	42,100

Required: a. Prepare a statement of activities for the year ended June 30, 20X4. (Amounts to be deducted should be indicated by a minus sign.)

a. Prepare a statement of activities for the year ended June 30, 20X4. (Amounts to be deducted should be indicated by a minus sign.) X Answer is not complete. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Activities Year Ended June 30, 20X4 Without With Donor Donor Restrictions Restrictions Public support and revenue: Public support: Contributions, net of uncollectible pledges Revenue: Membership dues 25,400 Program service fees 30,200 Investment income 11,400 Net assets released from: Time restriction 21,400 (21,400) Use restriction Total support and revenue $ 88,400 $ (21,400) Expenses: Oo oo 120,500 151,600 272,100 Program services: Deaf children Blind children Total program services Supporting services: Management and general Fund-raising Total supporting services Total expenses Change in net assets Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 50.800 11,200 62,000 334,100 (245,700) 39,900 (205,800) $ $ (21,400) $ $ (21,400) a. Prepare a statement of activities for the year ended June 30, 20X4. (Amounts to be deducted should be indicated by a minus sign.) X Answer is not complete. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Activities Year Ended June 30, 20X4 Without With Donor Donor Restrictions Restrictions Public support and revenue: Public support: Contributions, net of uncollectible pledges Revenue: Membership dues 25,400 Program service fees 30,200 Investment income 11,400 Net assets released from: Time restriction 21,400 (21,400) Use restriction Total support and revenue $ 88,400 $ (21,400) Expenses: Oo oo 120,500 151,600 272,100 Program services: Deaf children Blind children Total program services Supporting services: Management and general Fund-raising Total supporting services Total expenses Change in net assets Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 50.800 11,200 62,000 334,100 (245,700) 39,900 (205,800) $ $ (21,400) $ $ (21,400)