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 Credit Debit $ 9,900 Cash Bequest Receivable Pledges Receivable Accrued Interest Receivable Investments (at market) Accounts Payable & Accrued Expenses Deferred Revenue Allowance for Uncollectible Pledges Fund Balances, July 1, 20X3: 41,100 5,800 13,600 1,400 100,800 $ 50,900 2,800 3,800 $1,200 Desiqnated 12,400 26,500 Undesignated With Donor Restrictions Transfers of Expired Endowment Fund Principal Contributions Membership Dues Program Service Fees Investment Income Deaf Children's Program Expenses Blind Children's Program Expenses Management and General Services Fund-raising Services Provision for Uncollectible Pledges Total 23,200 22,000 301,600 25,800 31,900 10,500 22,000 19,500 120,700 150,900 46,200 9,700 3,800 4,200 2,000 $488,200 488,200 $43,900 $43,900 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.) COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Activities Year Ended June 30, 20X4 Without Donor With Donor Restrictions Restrictions Public support and revenue: Public support: Revenue: Net assets released from: Total support and revenue Expenses rogram services Total program services Supporting services Total supporting services Total expenses Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 o. Prepare a statemen as of June 30, 20x4. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets Total assets Liabilities Total liabilities Net assets Total net assets Total liabilities and net assets