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As of December 31, 2019, The Maine Lighthouse Museum had unrestricted cash of $52,000, building and land with a net book value of $145,000. and donor restricted permanent collections totaling $ 140,000. There were no liabilities. The Museum has two programs: Operation of a Fishing Museum and Educational Programs. During the year ended December 31, 2020 the Museum incurred the following transactions:(1) Cash contributions to the Museum included (a) unrestricted $421,000, (b) restricted for educational programs $45,000 and (c) restricted by the donor for endowment purposes $M2) Additional unrestricted cash receipts included $61,000 in fees from individuals and organizations using the Museum building as a meeting facility. Included in this is $9,000 for a meeting to be held in January m3) Incurred cash expenses: Total Portion for Museum Portion for Education Amount operations Programs Utilities - Programs $54,000 26.000 28.000 Salaries - Programs 136.500 24.500 Supplies Programs 83.100 70.000 13,100 Total 342,300 208,000 65.600 68.700 '3 (4) Purchased land for future expansion to the adjoining lot in the amount of $m5) Depreciation on the Museum building amounted to $55,000 and is allocated on the basis of square feet: $40,000 to Museum operations. $5,000 to Education Programs. and $10,000 to administration.(6) Outstanding purchase orders for administrative supplies at 1231-2020 totaled $2.000. Prepare a Statement of Activities and Changes in Net Assets for the Museum for the year ended 12-31-2020