From the following list of items select those items requiring recognition on the activity statement of a private not-for-profit entity (other than a hospital). Prepare an appropriate activity statement on the next page using the items you select. Make sure to use the corresponding numbers on the activity statement in column 1. There is no need to type the descriptions. Journal entries are not required.

1.	$ 200,000		Gift of cash for classroom building construction.
2.	$ 50,000		Pledge of contribution for research.
3.	$ 750,000		Gift of marketable securities for endowment. Income to be used for scholarships.
4.	$1,000,000		Program Fees earned.
5.	$ 20,000		Endowment dividends restricted for scholarships are received.
6.	$ 75,000		Unrealized gains on endowment investments to be retained in the fund.
7.	$ 95,000		Depreciation.
8.	$ 800,000		Operating expenses (all paid in cash).
9.	$ 50,000		Awards of previous restricted gifts for scholarships -- not included in the above operating expenses.
10.	$ 20,000		Loss on disposal of equipment.
11.	$ 10,000		Pledge of contribution if the democrats win the next presidential election.
12.	$ 40,000		Donated services of program administrator.(Would have hired position)
13.	$ 125,000		Receipt of construction invoices for land grading and the pouring of the foundation on the classroom building. (See #1 above)
14.	$ 500,000		The board of trustees designates unrestricted resources for completion of the classroom building.
15.	$ 5,000		Collection of a prior year pledge receivable restricted for use in the current year (19x1).
16.	$1,700,000		Unrestricted net assets at 1/1/x1.
17.	$ 175,000		Temporarily restricted net assets at 1/1/x1.
18.	$2,000,000		Permanently restricted net assets at 1/1/x1.

STATEMENT OF ACTIVITIES
For the Year Ended December 31, 20x1
Numbered items are required in this column	Unrestricted	Temporarily	Permanently Restricted
		Restricted
Revenues, Contributions and Gains: (Description)
Reclassifications: (Description)
Expenses and Losses: (Description)
Increase(decrease) in Net Assets
Net Assets at beginning of Year	$1,700,000	$175,000	$2,000,000
Net Assets at end of year