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		$	41,000									$	9,600
Bequest Receivable													5,900
Pledges Receivable			12,500
Accrued Interest Receivable			1,100
Investments (at market)			100,900
Accounts Payable & Accrued Expenses						$	51,900									$	1,800
Deferred Revenue							2,700
Allowance for Uncollectible Pledges							4,000
Fund Balances, July 1, 20X3:
Designated							12,900
Undesignated							27,200
With Donor Restrictions																	23,100
Transfers of Expired Endowment Fund Principal							21,500						21,500
Contributions							298,700										19,400
Membership Dues							25,300
Program Service Fees							30,500
Investment Income							10,600
Deaf Childrens Program Expenses			120,700
Blind Childrens Program Expenses			151,500
Management and General Services			45,800										4,500
Fund-raising Services			9,500										2,800
Provision for Uncollectible Pledges			2,300
Total		$	485,300			$	485,300					$	44,300			$	44,300

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 Restrictions With Donor Restrictions Public support and revenue Public support Contributions, net of uncollectible pledges Revenue 19,400 Membership dues Program service fees Investment income Net assets released fronm 25,300 30,500 10,600 Time restriction 21,500 (21,500) Use restriction lotal support and revenue $ 87,900$(2,100) Expenses Program services Deaf children Blind children Total program services 0 0 Supporting services Management and general Fund-raising 0 0 $ 87,900$(2,100) 0 otal supporting services lotal expenses Change in net assets Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 0 $ 87,900$(2,100) b. Prepare a statement of financial position as of June 30, 20X4. COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets Cash Investments Pledges receivable Interest receivable Assets whose use is restricted 0 Total assets Liabilities Accounts payable Deferred revenue Total liabilities 0 Net assets Without donor restrictions With donor restrictions 0 0 lotal net assets Total liabilities and net assets