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For Youth Agency (FYA) is a voluntary health and welfare organization that provides counseling and recreation programs for youthful offenders and delinquents. FYA's programs are financed through a contract with the county in which it is located and through contributions from local citizens. Its contract with the county provides for reimbursement of allowable costs based on monthly billings to the county. FYA uses the accrual basis of accounting, and the following transactions occurred during 2018: FYA received pledges of gifts in the amount of $25,000, to be used as the FYA board of directors considers appropriate. FYA collected $17,000 cash on the pledges received in transaction 1. FYA received a gift of Intel stock that had a fair market value of $1, 300 total at the time of the gift. The donor sent FVA's president a letter with the gift, saying that proceeds of the stock should be used only to purchase athletic equipment for the basketball team. FYA sold the stock upon receipt. FYA paid $800 cash for athletic equipment. using some of the proceeds received in transaction 3. The expense was charged to the Recreation programs account. FYA spent $12,000 cash on the following: $8,000 for Counseling programs, $3,000 for Recreation programs, and $1,000 for Administration. FYA billed the county $6, 500 for costs incurred under its contract. A licensed social worker in the area donated 100 hours of her time to FYA. Her normal hourly rate is $50 per hour. The CEO appreciates the donation because otherwise he would have to purchase the counseling services. FYA borrowed $10,000 from the local bank on an unsecured note. The whole amount will be repaid next year. FYA paid the local hank $1, 600 of which $400 was interest. FYA recorded $300 of depreciation for the year. FYA prepaid next year's rent of $12,000. FYA determined that it will not be able to collect $1, 500 of pledges made in 2018. Record the above transactions. Then, using the beginning balances in this table, produce the balance sheet, activity statement