I need help only with the bottom calculations******

ALLEN UNIVERSITY
Statement of Activities
Year Ended June 30, 2020
	Without Donor Restrictions	With Donor Restrictions	Total
Revenues and Gains:
Student Tuition and Fees (Net)selected answer correct	$965,390selected answer correct	not attempted	$965,390
Contributionsselected answer correct	312,690selected answer correct	$331,940selected answer correct	644,630
Grants and Contractsselected answer correct	not attempted	326,510selected answer correct	326,510
Investment Incomeselected answer correct	52,880selected answer correct	31,000selected answer correct	83,880
Auxiliary Enterprisesselected answer correct	157,700selected answer correct	not attempted	157,700
Gain on Sale of Investmentsselected answer correct	71,700selected answer correct	not attempted	71,700
Unrealized Gain on Investmentsselected answer correct	335,312selected answer correct	83,828selected answer correct	419,140
Other Revenueselected answer correct	13,600selected answer correct	not attempted	13,600
Net Assets Released from Restrictionsselected answer correct	455,000selected answer correct	(455,000)selected answer correct	0
not attempted	not attempted	not attempted	0
Total Revenues and Gains	2,364,272	318,278	2,682,550
Expenses and Losses:
Educational and General Expenses:
Instruction Expenseselected answer correct	1,075,430selected answer correct	not attempted	1,075,430
Research Expenseselected answer correct	616,700selected answer correct	not attempted	616,700
Academic Support Expenseselected answer correct	275,560selected answer correct	not attempted	275,560
Student Services Expenseselected answer correct	232,700selected answer correct	not attempted	232,700
Institutional Support Expenseselected answer correct	256,760selected answer correct	not attempted	256,760
not attempted	not attempted	not attempted	0
Total Educational and General Expense	2,457,150	0	2,457,150
Auxiliary Enterprisesselected answer correct	204,400selected answer correct	not attempted	204,400
Total Expenses and Losses	2,661,550	0	2,661,550
Total Change in Net Assets	(297,278)	318,278	21,000
Net Assets, Beginning of the Year	3,220,260selected answer correct	1,408,300selected answer correct	4,628,560
Net Assets, End of the Year	$2,922,982	$1,726,578	$4,649,560

The chart is attached that I need help with

The following is the preclusing trial balance for Allen University as of June 30. 2020. Additional information related to net assets and the statement of cash ows is also provided. ALLEN UNIVERSITY Preclosing Trial Balance June 30. 2020 Debits Credits Cash and Cash Equivalenu $ 519.100 lnvesmtents 3,217,000 Tuition and Fees Receivable 374.100 Allowance for Doubtful Accounts 3 75.940 Pledges Receivable 224.020 Allowance for Doubtful Pledges 79,340 Property. Plant. and Equipment 2,205,630 Accumulated Depreciation 661.560 Accounts Payable 103,460 Accrued Liabilities 40,010 Deposits Held In Custody lor Others 18,730 Unearned Revenue 66,250 Bonds Payable 845,000 Net AssetsWithout Donor Restrictions 3.220.260 Net Assetsiwnh Donor Restrictions 1.408.300 Net Assets Released irom RestrictionsWith Donor Restrictions 455,000 Net Assets Released lrorn RestrictionsWithout Donor Restrictions 455,000 Tuition and Fees l.292.990 Tuition and Fees Discount and Allowances 327,600 ContributionsWithout Donor Restrictions 312.690 ContributionsWith Donor Restrictions 33l.940 Grants and ContractsWith Donor Restrictions 326.510 Invesnnent IncomeWithout Donor Restrictions 52,880 Investment IncomeWlth Donor Restrictions 31,000 Other Revenue l3.600 Auxiliary Enterprise Sales and Services 157,700 Gain on Sale oflnvestrnents 71,700 Unrealized Gain on Investments 419.140 Instruction Expense 1.075.430 Research Expense 616,700 Academic Support Expense 275,560 Student Services Expense 232.700 Institutional Support Expense 256.760 Auxiliary Enterprise Expenses 204,400 Total 39.984000 59.934000 Additional lnfonmrtian Net assets released from donor restrictions totaled $455,000. The gain resulting from sale of Investments was unrestricted. Twenty percent of the unrealized gain Is related to net assets restricted for programs, with the remainder related to net assets without donor restrictions. Additional information is as follows: - The balance in cash and cash equivalents as of July 1. 2019. was $796,620. - Tuition and Fees Receivable Increased by 512.670. - Pledges Receivable decreased by $1.940. Allowance for Doubtful Accounts was Increased by $940 (the bad debt was netted against Tuition and Fees). Accounts Payable decreased by $3,580. Accrued Liabilities decreased by $1,410. unearned Revenue Increased by $7.820, Depreciation Expense was $37,830. Cash of $138,000 was used to retire bonds. Investments were sold for $2,070,000 (at a gain of $71.700) and others were purchased {or $1,725.000. Net assets without donor restrictions were used to purchase equipment at a cost of $45,600. Award: 10.00 points b. Prepare a statement of nancial position for June 30. 2020. Assets Cash and Cash Equivalents 519,10 uition and Fees Receivable (Net) 386,70 ' ledges Receivable (Net) 74,00 'roperty, Plant and Equipment (Net) 2,205.63 nvestments 1,075.43 Gain on Sale at Investments 419.140 Total Assets $ 4.680.000 Liabrl as and Net Assets Liabilities: Accounts Payable Accrued Liabilities Deposits Held in Custody tor Others unearned Revenue Bonds Payable Total Liabilities 1.697.830 Nel Assets: Net AssetsWithout Donor Reslriclions NatAssatsWith Donor Reslriclions Total Net Assets 0 Total Liabilities and Net Assets 5 1,697,830