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		$	41,600									$	9,700
Bequest Receivable													5,200
Pledges Receivable			13,400
Accrued Interest Receivable			1,800
Investments (at market)			101,100
Accounts Payable & Accrued Expenses						$	50,500									$	2,200
Deferred Revenue							2,700
Allowance for Uncollectible Pledges							4,000
Fund Balances, July 1, 20X3:
Designated							13,500
Undesignated							27,800
With Donor Restrictions																	23,600
Transfers of Expired Endowment Fund Principal							20,800						20,800
Contributions							301,600										18,500
Membership Dues							26,200
Program Service Fees							30,500
Investment Income							11,300
Deaf Childrens Program Expenses			120,700
Blind Childrens Program Expenses			150,500
Management and General Services			46,200										6,000
Fund-raising Services			9,600										2,600
Provision for Uncollectible Pledges			4,000
Total		$	488,900			$	488,900					$	44,300			$	44,300

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

b. Prepare a statement of financial position as of June 30, 20X4.

ts 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 $ 297,600 $ 18,500 Revenue: Membership dues 26,200 Program service fees 30,500 Investment income 11,300 Net assets released from: Time restriction 20,800 (20,800) Use restriction Total support and revenue $ 386,400 $ (2,300) Expenses: Program services: Deaf children $ 120,700 Blind children 150,500 Total program services 271,200 Supporting services: Management and general 52,200 Fund-raising 12,200 Total supporting services 64,400 0 Total expenses 335,600 0 Change in net assets 50,800 $ (2,300) Fund balances, July 1, 20X3 41,300 23,600 Fund balances, June 30, 20X4 $ 92,100 $ 21,300 Answer is not complete. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets Cash $ 41,600 Investments 101,100 Pledges receivable Interest receivable 1,800 Assets whose use is restricted >IOIOIO $ 144,500 Total assets Liabilities Accounts payable Deferred revenue $ >> 50,500 2,700 $ 53,200 Total liabilities Net assets: Without donor restrictions With donor restrictions 0 Total net assets Total liabilities and net assets $ 53,200 ts 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 $ 297,600 $ 18,500 Revenue: Membership dues 26,200 Program service fees 30,500 Investment income 11,300 Net assets released from: Time restriction 20,800 (20,800) Use restriction Total support and revenue $ 386,400 $ (2,300) Expenses: Program services: Deaf children $ 120,700 Blind children 150,500 Total program services 271,200 Supporting services: Management and general 52,200 Fund-raising 12,200 Total supporting services 64,400 0 Total expenses 335,600 0 Change in net assets 50,800 $ (2,300) Fund balances, July 1, 20X3 41,300 23,600 Fund balances, June 30, 20X4 $ 92,100 $ 21,300 Answer is not complete. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets Cash $ 41,600 Investments 101,100 Pledges receivable Interest receivable 1,800 Assets whose use is restricted >IOIOIO $ 144,500 Total assets Liabilities Accounts payable Deferred revenue $ >> 50,500 2,700 $ 53,200 Total liabilities Net assets: Without donor restrictions With donor restrictions 0 Total net assets Total liabilities and net assets $ 53,200