For purposes of external reporting, not-for-profits-unlike governments in their governmental funds-do not distinguish between plant and other types of resources. In 20X0, the Northwest Ballet Association (NBA), a not-for-profit performing arts organization, undertook a major capital campaign to fund a new theater, expected to cost $10 million. It was quickly able to raise $6 million, all of which was donor restricted. It borrowed the balance, issuing a 5-year, 8-percent term note for $4 million. During the year, the NBA broke ground on the project and incurred construction costs of $3.4 million. It earmed \$0.52 million in interest on investments. It incurred and paid $0.32 million in interest on the note. In addition, as required by the note, it placed $0.7 million in a reserve fund (a specially dedicated bank account) for the repayment of the debt. To show how these transactions would be reflected on the NBA's financial statements, prepare a December 31, 20X0, statement of financial position. Assume that these were the only transactions in which the organization engaged and that all avalable cash, except that in the reserve fund, had besn invested in short-term marketable securities. (Enter amounts in millions rounded to 2 decimal places, es 15.25. Identify whether the contributions from donors and the proceeds from the bonds should be reported as restricted by donors or not. The contributions from donors should be reported as The proceeds from the bonds should be reported as Identify whether the $0.7 million in the reserve fund should be reported as restricted by donors or not. The $0.7 million in the reserve fund should be reported as