Identify Departures from GAAP. The statement of activities for the ECE Children's Learning Center for fiscal year 2017, prepared by a newly hired budget employee with no NFP experience, is presented on the following page. ECE CHILDREN'S' LEARNING CENTER Statement of ActivitiesFor the Period Ended June 30, 2017 Unrestricted Temporarily Restricted Permanently Restricted Total Revenues: Admission fees $732,000 $ 732,000 Special events revenue125,000 _ _ 125,000 Program fees 554,450 _ 150,000 704,450 Contributions 792,320 539,770 300,000 1,632,090 Grants 50,000 _ _ 50,000 Investment income 955 112 213,096 214,163 Total revenues 2,254,725 539,882 663,096 3,457,703 Expenses: Center for creativity 947,173 582,834 _ 1,530,007 Outdoor experiences 522,297 _ 311,854 834,151 Management