Please explain the correct way to find the correct answer to the two wrong answers

sented below is a partially completed Statement of Activities for a homeless shelte my missing amounts as needed. Answer is complete but not entirely correct. CENTERVILLE AREA HOMELESS SHELTER Statement of Activities For the Year Ended December 31, 2020 Net Assets Not Assets without with Donor Total Donor Restrictions Restrictions Revenues Contribution revenues $ 1,541,200 X $ 28,500 $ $ 1,569,700 Net assets released from restrictions 28,500 (28,500) 0 Total revenues 1,569,700 0 1,569,700 Expenses Temporary shelter program 1,058,250 0 1,058,250 Self-sufficiency program 315,600 315,600 Fundraising 7,225 7.225 Administration 81,845 81,845 Total expenses 1.462.920 0 1,462,920 Increase in net assets 93,000 13,780 106,780 Net assets January 1 20,250 14,000 34.250 Net assets December 31 $ 113,250 27.780 141.030 0 0