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Following are the preclosing fund trial balances as of December 31, for Oliver's Place, a nonprofit Prepare a statement of activities for the year ended December 31; also prepare a statement of financial position as of December 31. Oliver's Place Preclosing Trial Balances December 31 Unrestricted Current Fund Debit Credit Cash $8,800 Contributions receivable 16,000 Investments 17,600 Allowance for uncollectible contributions $4,000 Contribution revenue Support without donor restrictions 92,000 Contributed services Support without donor restrictions 8,000 Investment income, without donor restrictions 800 Unrealized investment gains, without donor restrictions 1,600 Net assets without donor restrictions--Reclassifications in- satisfaction of program restrictions 2.400 Care of animals expenses 0,000 Special programs expenses 2,400 Administrative expenses 24,000 Combined total $108,800 $108,800 Restricted Current Fund Debit Credit WW $108,800 $108,800 Restricted Current Fund Debit Credit Cash $11,200 Contribution revenue-Support with donor restrictions $13.600 Net assets with donor restrictions - Reclassifications out- satisfaction of program restrictions 2.400 Combined total $13,000 $13,600 Endowment Fund Debit Credit Investments 537,600 Contribution revenue-Support with donor restrictions $40,000 Unrealized investment losses with donor restrictions 2,400 Combined total $40.000 $40,000 Note: Contribution revenue - Support with donor restrictions includes: 51,600 classified as Purpose restricted and $9,600 that cannot be used until next Oliver's Place Statement of Activities For the Year Ended December 31 Without Donor With Donor Restrictions Restrictions Total Note Contribution revenue - Support with donor restrictions includes: $1,600 classified as Purpose restricted and 89,600 that cannot be used until next lliscal year. Total Oliver's Place Statement of Activities For the Year Ended December 31 Without Donor With Donor Restrictions Restrictions Revenues, Gains and Other Support Contributions $ 97.000 40,000 X 132,000 X Contributed services 8.000 B.000 investment income 800 O 800 Realized/unrealized invest gains (losses) 1,500 (2,400) (800) Net assets released from restrictions: satisfaction of program restrictions 2,400 ON 2.400 X Total revenues, gains and other support 104,800 37,600 x 142.400 X -Expenses Care of animals expense 40,000 O 40,000 Special programs expense 2.400 0 2.400 Administrative expenses 24.000 0 24,000 0 66,400 Total expenses 66,400 38.400 37,600 X 76,000 X Change in net assets 0 O 0 et assets, beginning of year - MA 0 0 37,600 X $ 7,600 X Net assets, beginning of year 0 Net assets, end of year $ 38,400 $ Oliver's Place Statement of Financial Position December 31 Assets: Cash $ 20,800 x Contributions receivable, net 0 X Investments 17,600 Investments restricted for endowment 37,600 Total assets $ 76,000 x Liabilities and Net Assets: Liabilities $ 0 Net assets: 38,400 37,600 X 0 x Without donor restrictions With donor restrictions: Time restricted only (for use in next fiscal year) Purpose restricted Perpetual in nature (net) Total liabilities and net assets OX OX 76,000 X