INVOLVE was incorporated as a not-for-profit voluntary health and welfare organization on January 1, 2017. During the fiscal year ended December 31, 2017, the following transactions occurred.

1. A business donated rent-free office space to the organization that would normally rent for $35,600 a year. 2. A fund drive raised $188,000 in cash and $106,000 in pledges that will be paid within one year. A state government grant of $156,000 was received for program operating cost related to public health education.

3. Salaries and fringe benefits paid during the year amounted to $209,160. At year-end, an additional $16,600 of salaries and fringe benefits were accrued.

4. A donor pledged $106,000 for construction of a new building, payable over five fiscal years, commencing in 2019. The discounted value of the pledge is expected to be $94,860.

5. Office equipment was purchased for $12,600. The useful life of the equipment is estimated to be 5 years. Office furniture with a fair value of $10,200 was donated by a local office supply company. The furniture has an estimated useful life of 10 years. Furniture and equipment are considered unrestricted net assets by INVOLVE.

6. Telephone expense for the year was $5,800, printing and postage expense was $12,600 for the year, utilities for the year were $8,900 and supplies expense was $4,900 for the year. At year-end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $4,200.

7. Volunteers contributed $15,600 of time to help with answering the phones, mailing materials, and various other clerical activities.

8. It is estimated that 90 percent of the pledges made for the 2018 year will be collected. Depreciation expense is recorded for the full year on the assets recorded in item 5.

9. Salaries and wages, and other expenses(except for the provision for uncollectible accounts which is allocated 100 percent to fund-raising) were allocated to program services and support services in the following percentages: public health education, 35 percent; community service, 30 percent; management and general, 20 percent; and fund-raising, 15 percent.

10. Net assets were released to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.

11. All nominal accounts were closed to the appropriate net asset accounts.

I need help finding the answers that are red below - contributions receivable and increase in net contributions receivable.

9 Answer Is cemplete but: net entirelyr eel-rest. Cash 94,241.?! a Gmhibutiens Receivable 252.5?5 9 Equipment and Fumiture a 19,260 a name- Amunts Payable 9 a 42m 0 Salaries and Benets Payable a 15.6% a TDtHl Liabilities 2G,BUD mass Temporarily Restricted 0 252.3?5 0 TDtl Net Assets 232,933! Total Liabilities and Net Assets 5 SUBJEU Beginning Bash Ending Cash 94,240 Reconciliation pf Changes in at Assets to Net Gash Prevlded by Operating Activities Change in Net eeeete 252,950 0 Adjustments to Reap-nails Changes in Net Assets to Net Cash Provided by Operating Activities: l I Depreciation lnerease in Net Gent-ihutiens Receivable 252,8?5 9 Increase in Amounts Payable a 4,201: o Inereeee in Salaries and Benets Payable a 15.500 9 Gift pf Fumiture a {10,200} 9 Cash Frpvided by Operating Activities $ 549,9?!) 0 \fa 3(a) Provision ror Uncollectlble Pledges a 10,500 0 Allowancefer Uncollectible PledgekUnrestrieted 0 10,500 9 9 3(0) Depreciation Expense 0 3,540 o Allowance for DepreciationEquipment and Furniture 0 3,540 o 10 09 Public Health Education Program a 103,935 0 Community Service Program a 89,130 0 Management end General 0 59,420 0 Fund-Raising 0 55,165 0 Salaries and Benets Expense 0 225,750 0 Rent Expense a 35,600 0 Telephone Expense a 5,300 0 Printing and Postage Expense a 12,600 a Supplies Expense a 4,900 0 Depreciation Expense o 3,540 9 Utilities Expense o 3,900 0 Provision for Unmlleclible Pledges 0 10,500 0 11 10 Net Assels ReleasedSatisfaction (II Purpose RestrictionTemporarily Restricted a 103,985 0 Net Assets ReleasedSatisfaction oi Purpose Restrictionu nresirioted a 103,935 0 12 11(a) ConidnutionsUn resirioted 0 233,000 0 Unrestricted Net Assets 0 73,900 0 Public Heeltn Education Program 0 103,955 0 Community Service Program a 89,130 a Management end General a 59,420 a FundRaising a 55,155 0