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		$	41,200									$	9,800
Bequest Receivable													6,200
Pledges Receivable			13,600
Accrued Interest Receivable			1,500
Investments (at market)			101,400
Accounts Payable & Accrued Expenses						$	51,200									$	2,400
Deferred Revenue							2,200
Allowance for Uncollectible Pledges							4,500
Fund Balances, July 1, 20X3:
Designated							13,500
Undesignated							27,900
With Donor Restrictions																	24,500
Transfers of Expired Endowment Fund Principal							20,700						20,700
Contributions							298,900										16,900
Membership Dues							26,800
Program Service Fees							30,200
Investment Income							10,700
Deaf Childrens Program Expenses			120,400
Blind Childrens Program Expenses			150,600
Management and General Services			46,300										5,200
Fund-raising Services			9,200										1,900
Provision for Uncollectible Pledges			2,400
Total		$	486,600			$	486,600					$	43,800			$	43,800

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.)

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

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 Revenue: Net assets released from: $ 0 $ 0 Total support and revenue Expenses: Program services: 0 0 Total program services Supporting services: 0 0 Total supporting services Total expenses 0 0 $ 0 $ 0 Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 $ $ 0 $ 0 COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets 0 Total assets Liabilities 0 Total liabilities Net assets: 0 Total net assets Total liabilities and net assets $ 0 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 Revenue: Net assets released from: $ 0 $ 0 Total support and revenue Expenses: Program services: 0 0 Total program services Supporting services: 0 0 Total supporting services Total expenses 0 0 $ 0 $ 0 Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 $ $ 0 $ 0 COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Financial Position June 30, 20X4 Assets 0 Total assets Liabilities 0 Total liabilities Net assets: 0 Total net assets Total liabilities and net assets $ 0