help me find unrestricted and with donor restrictions ?

The Watson Foundation, a private not for-proft entity, starts 2020 with cash of $100,000, contributions receivable (net) of $200,000 Investments of $300,000, and land. buildings, and equipment (net) of $200,000. Net assets without donor restrictions were reported as $400,000, the same figure as the net assets with donor restrictions. Of the restricted net ossets, $300,000 was purpose restricted whereas the other $100,000 had to be heid permanently, although the subsequently earned income is without restriction. Fifty percent of the purpose restricted net assets had to be used to help poy for a new bulding. The remainder was restricted to the payment of officer salaries. Donors made no stipulations about the eventual reporting of buildings and other long-Ived assets when acquired Watson has one program service (health care) and two supporting services (fundraising and administrative) During the current yeac. Watson Foundation has the following transactions 1. Computed interest of $20.000 on the unrestricted contribution rece:vable 2. Recelved cash of $100.000 from the contributions recelvable and wrote of another $4,000 as uncollectiole. 3. Recelved unrestricted cash donations of $180.000. 4. Recelved $23,000 in cash that must be spent for a particular type of office machine within the next year or the money must be returned. 5. Paid salaries of $90.000. Of that amount, $16,000 came from restricted funds. The payment was made to individuals doing health care work 6. Spent the $23.000 in (4) for the appropriate office machine. 7. Recelved a cash gift of \$12,000 that Watson must convey to anothet specifled charity, Hovever, Watson nas the right to give this money to a different orgenization if officials so choose. 8. Bought a buliding for $500,000 by signing a longterm note for $450,000 and using restricted funds for the remainder 9. Collected annual membership dues of $30,000. Individuais receive substantial benefits from their memberships By the end of the year, Two-thirds of the time for the average membership has possed 10. Received unrestricted income of $41,000 generated by net assets that must be held permanently. 12. The board of directors of the Watson Foundation vote to set aside $9,000 of its investments for emergency purposes 12. Paid rent of \$12,000 for the past month, odvertising of \$15,000, and utdites of $16,000. These were half for the program service and one-fourth each for the two supporting services. 13. Received an unrestricted pledge of $200,000. Watson will collect the money in five years and does not expect any part to be uncoliectible Present value at inception is $149,000, but interest for the year to date is $6,000 14. Computed depreciation of $40,000,60 percent for heath care, 30 percent for administrative. and 10 percent for fundraiging. 15. Paid $15.000 in interest on the note signed in (8) All of this cost is assumed to be related to beaith care. X Answer is complete but not entirely correct. WAT SON FOUNDATION STATEMENT OF FINANCIAL POSITION