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I am working on My Statement of financial position and am stumped on how to determine the amount for Without Donor Restrictions under Net Assets:

I am working on My Statement of financial position and am stumped on how to determine the amount for "Without Donor Restrictions" under Net Assets:

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Statement of Financial Position December 31, 2018 !Assets \\Cash |[Pledges Receivable Elnventonj \\Investments |Furniture and Equipment |Total Assets Liabilities |Accounts Payable |Total Liabilities [Net Assets Without Donor Restrictions 'With Donor Restrictions Programs |With Donor RestrictionsPermanent Endowment Total Net Assets |Total Liabilities and Net Assets $156,500.00 36,900.00 2,800.00 178,000.00 90,000.00 $464,200.00 $20,520.00 $20,520.00 88,600.00 140,000.00 5228,600.00 $249,120.00 Trial Balance as of 12/31/18 Cash Pledges ReceivableWithout Donor Restrictions Estimated Uncollectible Pledges Inventory Investments Furniture and Equipment . /Accumulated DepreciationFurniture and Equipment . |Accounts Payable Net Assets Without Donor Restrictions - Net Assets With Donor RestrictionsPrograms Net Assets With Donor RestrictionsPermanent Endowment i |ContributionsWithout Donor Restrictions ' |ContributionsWith Donor RestrictionsPrograms | |Investment IncomeWithout Donor Restrictions Depreciation Expense Printing and Publishing Expense . |Rent Expense . Salaries and Fringe Benefit Expense Supplies Expense . Telephone and Postage Expense Utilities Expense i Totals $959,740| $959,740 Figures and data adapted from Reck, Accounting for Governmental & Nonprofit Entities, 18e

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