Gixser Pet Rescue Center
Trial Balance
December 31, 2019
	Without Donor Restrictions		With Donor Restrictions
Account Title	Debit	Credit	Debit	Credit
Cash	30,000		16,000
Pledges receivable	10,000		5,000
Allowance for uncollectible pledges		3,000
Investments	32,000
Accrued interest receivable	1,000
Net assets, January 1 2019		67,000		20,000
Contributions		10,000		5,000
Service Dog Program fees		45,000
Grant from Anonymous donor		50,000
Unrealized and realized gains on investments		2,000
Investment income		1,000
Dog nutrition Program Expense	72,000
Dog rehabilitation (training) program expense	34,000
Administration expenses	3,000
Net assets with donor-reclassifications out-satisfaction of program restrictions			4,000
Net assets with donor-reclassifications in-satisfaction of program restrictions		4,000
	182,000	182,000	25,000	25,000

Prepare a balance sheet.