For the following transactions and events. indicate what effect each will have on the three classes of net assets. Leave no cells blank. The governing board approved a Ilpital fundraising campaign in support of a new building. The capital campaign in support of a new building brought in pledges of$150.000. In addition to outside pledges, the board set aside $100,000 of unrestricted resources for the new building. Cash collections on the pledges described in (1} totaled _ _ $91000 in the current ar. 325.000 was expended from the capital campaign on architects\" fees. The organization records all xed assets in the unrestricted class of net assets. Operating revenues {admission fees and gift shop sales) amounted to $80,000. Salaries. utilities. and operating supplies totaled STE-.000. Depreciation on plant and equipment amounted to $25. 000. Volunteers sta'lng the gift shop contributed 500 hours. The services did not require specialized skills but are estimated at a value of $0.50 er hour. 9) Securities valued at $1 00.000 were received for permanent endowment. Income earned on the endowment is to be used to sponsor visiting speakers. 10} Interest and dividends received on the endowment totaled $2,000. 11} An individual makes a pledge on December 31. promising to donate $100,000 on the condition that the notforprot organization can raise matching pledges before July of the next year