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Statement of activities for a nonprofit \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Fiscal Year account and net asset balances } & Amount \\ \hline Contribution revenue (without donor restrictions) & $111,800 \\ \hline Contribution revenue (with donor restrictions) & 104,000 \\ \hline Investment return, net (without donor restrictions) & 6,500 \\ \hline Investment return, net (with donor restrictions) & 19,500 \\ \hline Expenses - Program A & 29,900 \\ \hline Expenses-Program B & 33,800 \\ \hline Expenses-Management and general & 5,200 \\ \hline Expenses-Fundraising & 2,600 \\ \hline Net assets with donor restrictionsReclassifications out- & \\ \hline Satisfaction of program restrictions & 22,100 \\ \hline Net assets without donor restrictionsReclassifications in- & \\ \hline Satisfaction of program restrictions & 22,100 \\ \hline Net assets at beginning of year-without donor restrictions & 104,000 \\ \hline Net assets at beginning of year-with donor restrictions & 234,000 \\ \hline \end{tabular} Note: Use negative sign with answer for Net assets released from restrictions under Revenues and Other Support, when appropriate. \begin{tabular}{|l|l|l|l|} \hline & Nonprofit Entity Statement of Activities Year Ended June 30 Without Donor Restrictions & With Donor Restrictions & Total \\ \hline Revenues and Other Support: & & & \\ \hline Contributions & 0 & 5 & 0 \\ \hline Investment return (net) & 0 & 0 & 0 \\ \hline Net assets released from restrictions & 0 & 0 & 0 \\ \hline due to satisfaction of program restrictions & 0 & 0 & 0 \\ \hline Total revenues and other support & 0 & 0 & 0 \\ \hline Expenses: & 0 & 0 & 0 \\ \hline Program A & 0 & 0 & 0 \\ \hline Program B & 0 & 0 & 0 \\ \hline Management and general & 0 & 0 & 0 \\ \hline Fundraising & 0 & 0 & 0 \\ \hline Total expenses & 0 & 0 & 0 \\ \hline Change in net assets & 0 & 0 & 0 \\ \hline Net assets, beginning of year & 0 & 0 & 0 \\ \hline Net assets, end of year & 0 & 0 & 0 \\ \hline \end{tabular}