Following are the preclosing trial balances of Clark Township Senior Citizens Center as of December 31, 2019. START A statement of financial position and a statement of activities for the Center at and for the year ended December 31, 2019.

Clark Township Senior Citizens Center Trial Balance As of December 31, 2019 Without Donor Restrictions With Donor Restrictions Debit Credit Debit Credit Cash $4,000 $1,600 Pledges receivable 1,000 500 Allowance for uncollectible pledges 300 Investments 3,200 Accrued interest receivable 100 Accounts payable 1,000 Net assets, January 1, 2019 6,700 2,000 Contributions 1,000 500 Membership dues 1,500 Program service fees 3,000 Grant from county 2,500 Grant from state 2,500 Unrealized and realized gains on investments 200 Investment income 100 Luncheon program expenses 7,200 Recreation program expenses 3,400 Administration expenses 300 Net assets with donor restrictions- reclassifications out-satisfaction of program restrictions 400 Net assets without donor restrictions-reclassifications in- satisfaction of program restrictions 400 $19.200 $19,200 $2.500 $2,500