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Match the transaction on the left with their effects on the statement of activities on the right for a voluntary health and welfare organization. A transaction may have more than one effect. Effects of Transactions on Statements of Changes in Net Assets A. Increases net assets without donor restrictions B. Decreases net assets without donor restrictions C. Increases net assets with donor restrictions D. Decreases net assets with donor restrictions E. Is not reported on the statement of activities Transactions 1. Received cash contributions restricted by donors for research. 2. Incurred fund-raising costs. 3. Recorded depreciation expense for the year. 4. Designated assets for plant expansion 5. Realized a gain from the sale of securities that were permanently restricted. The donor specified that any gains from sales of these securities be preserved and invested in other permanently restricted investments. 6. Earned endowment income. The donor specified that the income be used for community service. 7. Received a multiyear pledge with cash being received this year and fro the next four years. Donors did not place any use restrictions on how the pledges were to be spent. 8. Earned income from investments of assets that the board designated in item 4. 9. Received pledges from donors who placed no time or use restrictions on how the pledges were to be spent 10. Received cash contributions restricted by donors for equipment. 11. Acquired equipment with all of the contributions received in item 10. 12. Expended 75 percent of the contributions received in item 1 for research