INVOLVE wes incarporated es a not-far-profit argenization on dsnusry 1, 2023. During the fizcel yesr ended December 3 l 2023 , the following trenssctions occurred. L. A bueness doneted rent-free office spoce to the orgsnizstian thet would narmely rent for $36,400s yeor 2 A, fund drtve rsised \$192,000 in cssh and \$114,000 in pledges that wil be psid next yesr. A state government grent af $164,000 wes recelved for progrem opersting coats releted to public hesilth educetion. 3. Se aries and fringe benefits poid during the year a mounted to $209,960. At year-end, an solelitionel \$17,400 of ssisries and fringe benefit: were sccrued. 4. A danar pledged S114,000 for construction of s new bulding, poysale over five fiscs yearz, commencing in 2025 . The discounted vo ue af the pledge is expected to be $95,660. 5. Office equipment was purchssed for $13,400. The useful life of the equlpment is estimsted to be five yesrs. Office furniture with a fair vslue of $11,000 wss danated by s locs affice supply company. The fumiture has an estimsted useful lif of 10 yesrz. Furn ture end equipment sre considered net easets without donor restrictions by INVOLVE. 6. Telephone expense for the year wss $6,600, printing and postsge expense was $13,400 for the yesr, utlit es for the yesr were $9,700 and supples expense wes $5,700 far the yesc. At yesr-end, en immaterial emount of supples remained on hend and the bsisnce in accounts peysble wss $5,000. 7. Volunteers contributed $16,400 of time to helo with snawering the phones, mailing materisls, and verious other clerical sctivities. 8. It is estimated that 90 percent of the pledges made for the 2024 yesr will be colected. Depreclation expense is recarded for the full year on the assets recorded in item 5. 9. All expenses were siloceted to progrzm services and support services in the following percentsges: public heslth educstan, 35 percent, communty service, 30 percent; menggement and genersl, 25 percent end fund-reising, 10 percent. 10. Net sasess were relessed to reflect setizisction of state grent requirements that the grsnt resources be used for public heslth educstion progrem purposez. 11. All nominal eccounts were closed to the appropriste net asset sccounts. Prepsre a ststement of finencial position far the year ended December 31,2023 . (Round the Intermediste and final answers to the nearest dollar a mount.)