Note: Sorry for the inconvenience, I missed that. As you can see, there are more data, and if you see the previous question's 2nd part statement of activities, so, the question is hereto,

1. Prepare a Statement of Activities for the period ended December 31, 2019

PROBLEM:

Food Banks of America, a 501 (c) not-for-profit organization, has been operating for two years. The December 31, 2018 Statement of Position has the following balances:

• Cash: $50,000
• Balance Sheet: Net Assets Unrestricted By Donor $44,000
• Net Assets Restricted by Donor $6,000

For the year 2019, the Food Banks of America had the following transactions:

1. FBA received an unrestricted donation from a donor in cash for $1,000
2. Another donor pledged to give money, by 2021, in the amount of $3,000.

Bad Debt is estimated to be 1%.

3. The FBA received a car with a fair value of $2,000 on the day of the donation. They took depreciation expense for the year of $200.
4. A generous CPA donor volunteered to provide the annual audit at a fair market value of $5,000.
5. A donor who loves the food bank, donated $4,000 in cash to be used only to provide fresh vegetables for clients.
6. Of the restricted donation in #5 above, the FBA purchased fresh vegetables for $,2000.

Food Banks of America Statement of Financial Position As of December 31, 2019 3,000 $30 Cash $53,000 Pledges Receivable Allowance for Uncollectable Pledges Car (Net) 1,800 Total (Assets) Net Assets Unrestricted By Donor Net Assets Restricted By Donor Total (Liab + Net Assets) $57.800 $46,800 $ 10,970 $57.800 Food Banks of America Statement of Activities For the Period Ended December 31, 2019 Unrestricted By Donor Restricted By Donor Contributions-Unrestricted by Donor Contributions-Unrestricted by Donor Donated Revenue (auditor) Contributions-Restricted by Donor Contributions-Restricted by Donor Total Contributions Net Assets Released - Unrestricted by Donor Net Assets Released - Restricted by Donor Net Assets Released - Unrestricted by Donor Net Assets Released - Restricted by Donor Total Net Expense for Depreciation Loss for Uncollectable Pledges Expense for Auditor Services Expense for Food Total Expenses Change in Activities for the Year Net Assets from Last Year Net Assets at End of Year $ $ $ $46,800 $ $ $ 10,970 Food Banks of America Statement of Financial Position As of December 31, 2019 3,000 $30 Cash $53,000 Pledges Receivable Allowance for Uncollectable Pledges Car (Net) 1,800 Total (Assets) Net Assets Unrestricted By Donor Net Assets Restricted By Donor Total (Liab + Net Assets) $57.800 $46,800 $ 10,970 $57.800 Food Banks of America Statement of Activities For the Period Ended December 31, 2019 Unrestricted By Donor Restricted By Donor Contributions-Unrestricted by Donor Contributions-Unrestricted by Donor Donated Revenue (auditor) Contributions-Restricted by Donor Contributions-Restricted by Donor Total Contributions Net Assets Released - Unrestricted by Donor Net Assets Released - Restricted by Donor Net Assets Released - Unrestricted by Donor Net Assets Released - Restricted by Donor Total Net Expense for Depreciation Loss for Uncollectable Pledges Expense for Auditor Services Expense for Food Total Expenses Change in Activities for the Year Net Assets from Last Year Net Assets at End of Year $ $ $ $46,800 $ $ $ 10,970