Following is financial data for the Center for New Horizons, a not-for-profit organization promoting sustainable business operations:

Unrestricted Temporarily Restricted Permanently Restricted Revenues - Contributions $1,288,000 $ 128,800 $20,700 Revenues - Investment 8,832 13,248 22,080 Net Assets, beginning of year 736000 506,000 184,000 Contributions Receivable 296,700 Expenses - Program 1,196,000 PPE, net 570,400 Depreciation expense 41,400 Long-term Liabilities 315,100 Cash 5,060 Payables 216,200 Investments 1,159,200 Net Assets Released from Restriction 92000 Expenses - Support 170,200

Required: Prepare the Statement of Activities and the Statement of Financial Position.