Following are the preclosing trial balances of Summerlin Senior Day Activity Center as of December 31, 2019. Prepare a statement of activities and a statement of financial position for the Center at and for the year ended December 31, 2019.

Senior Day Activity Center
Trial Balance
As of December 31, 2019

	Without		With

Donor Restrictions

Donor Restrictions

	Debit	Credit	Debit	Credit
Cash	$7,000		$3,000
Pledges receivable	5,000		3,900
Allowance for uncollectible pledges		300
Investments	4,200
Accrued interest receivable	100
Accounts payable		2,700
Net assets, January 1, 2019		12,700		6,800
Contributions		10,000		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	11,200
Recreation program expenses	7,400
Administration expenses	1000

Net assets with donor restrictions-reclassification out-satisfaction of donor restrictions

400

Net assets without donor restrictions-reclassification in-satisfaction of donor restrictions

400

$35,900

$35,900

$7,300

$7,300