*only need help with 3 values, the first one and the unrealized gains

The following is the preclosing trial balance for Allen University as of June 30, 2023. Additional information related to net assets and the statement of cash flows is also provided.

ALLEN UNIVERSITY
Preclosing Trial Balance
June 30, 2023
	Debits		Credits
Cash and Cash Equivalents	$	517,020
Investments		3,203,000
Tuition and Fees Receivable		372,700
Allowance for Doubtful Accounts				$	75,660
Pledges Receivable		223,180
Allowance for Doubtful Pledges					79,060
Property, Plant, and Equipment		2,197,830
Accumulated Depreciation					659,220
Accounts Payable					103,080
Accrued Liabilities					37,960
Deposits Held in Custody for Others					17,780
Deferred Revenue					62,890
Bonds Payable					801,000
Net AssetsWithout Donor Restrictions					3,329,680
Net AssetsWith Donor Restrictions					1,335,400
Net Assets Released from RestrictionsWith Donor Restrictions		431,600
Net Assets Released from RestrictionsWithout Donor Restrictions					431,600
Tuition and Fees					1,291,240
Tuition and Fees Discount and Allowances		327,200
ContributionsWithout Donor Restrictions					310,540
ContributionsWith Donor Restrictions					327,840
Grants and ContractsWith Donor Restrictions					324,390
Investment IncomeWithout Donor Restrictions					50,840
Investment IncomeWith Donor Restrictions					29,700
Other Revenue					13,300
Auxiliary Enterprise Sales and Services					154,100
Gain on Sale of Investments					70,200
Unrealized Gain on Investments					200,800
Instruction Expense		1,048,630
Research Expense		575,500
Academic Support Expense		243,160
Student Services Expense		196,200
Institutional Support Expense		208,460
Auxiliary Enterprise Expenses		161,800
Total	$	9,706,280		$	9,706,280

Additional Information

Net assets released from donor restrictions totaled $431,600. 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, 2022, was $625,250.
• Tuition and Fees Receivable increased by $10,560.
• Pledges Receivable decreased by $1,620.
• Allowance for Doubtful Accounts was increased by $800 (the bad debt increased Institutional Support Expense).
• Accounts Payable decreased by $3,020.
• Accrued Liabilities decreased by $1,170.
• Deferred Revenue increased by $6,480.
• Depreciation Expense was $31,420.
• Cash of $107,000 was used to retire bonds.
• Investments were sold for $1,605,000 (at a gain of $70,200) and others were purchased for $1,337,500.
• Net assets without donor restrictions were used to purchase equipment at a cost of $35,300.

ALLEN UNIVERSITY Statement of Activities Year Ended June 30, 2023 \begin{tabular}{|c|c|c|c|} \hline & \begin{tabular}{c} Without \\ Donor \\ Restrictions \end{tabular} & \begin{tabular}{l} With Donor \\ Restrictions \end{tabular} & Total \\ \hline \multicolumn{4}{|l|}{ levenues and Gains: } \\ \hline Student Tuition and Fees (Net) & & 966,210 & S 966,210 \\ \hline Net Assets Released from Restrictions & 431,600 & \$ (431,600) & 0 \\ \hline Contributions & 310,540 & & 310,540 \\ \hline Grants and Contracts & & 324,390 & 324,390 \\ \hline Investment Income & 50,840 & 29,700 & 80,540 \\ \hline Other Revenue & 13,300 & & 13,300 \\ \hline Auxiliary Enterprises & 154,100 & & 154,100 \\ \hline Gain on Sale of Investments & 70,200 & & 70,200 \\ \hline \multirow[t]{2}{*}{ Unrealized Gain on Investments } & & & 0 \\ \hline & & & 0 \\ \hline Total Revenues and Gains & 1,030,580 & 888,700 & 1,919,280 \\ \hline \multicolumn{4}{|l|}{ xpenses and Losses: } \\ \hline \multicolumn{4}{|l|}{ Educational and General Expense: } \\ \hline Instruction & 1,048,630 & & 1,048,630 \\ \hline Research & 575,500 & & 575,500 \\ \hline Academic Support & 243,160 & & 243,160 \\ \hline Student Services & 196,200 & & 196,200 \\ \hline \multirow[t]{2}{*}{ Institutional Support } & 208,460 & & 208,460 \\ \hline & & & 0 \\ \hline Total Educational and General Expense & 2,271,950 & 0 & 2,271,950 \\ \hline Auxiliary Enterprises & 161,800 & & 161,800 \\ \hline Total Expenses and Losses & 2,433,750 & 0 & 2,433,750 \\ \hline otal Change in Net Assets & (1,403,170) & 888,700 & (514,470) \\ \hline let Assets, Beginning of the Year & & & 0 \\ \hline let Assets, End of the Year & $(1,403,170) & 888,700 & S (514,470) \\ \hline \end{tabular}