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Part III Several years ago, a danor presented the school with 5400.000 in rash to belp fiad its finuscial aid program. This year, the school charpes studerns st million in tuition but pratied 570000 in finaecial aid. The dosor's gift offets $300,000 of the finuscial aid, Collections wo dine from the sadens have totaled 51.1 million. What was the overall chunge in each of the following for the yrar? a. Nes assets wichout desor restrictions th. Net assets with doone restrictions 44. The Watve Foundaticn, a privide nolfor profit entity, atarti 2020 wid cah of 5100000 , cuerriteof 5200000 . Net assets without donor meatictions were reponad as 5400,000 the same figue as the net Accourting and Aeportive Aer Pheee Nes for Preft fitties 911 wets with donor restrictions. Of the reanicted net anetc 3200,000 was pugone nestried whereas the remainder was restricted to the payment of veffice salaries. Doons mak we sipulifins abut the even tual reporting of buikings and other loe-tived assts ahen acquired. Wateen has ane program service thealth carc) and two wrpocting servises (fundraising and atminivendiveh. During the current year, Wason Foundirion has the followise traniactions. (1) Compulod interet of 520000 on the ureaticted contribution maivalic imeolkectikle (3) Received unrearicted cath donations of \$1s0,000. (4) Received 523,000 in cash that must be speet for a particular type of office machine withia the next year or the mancy mas be seturned (5) Paid salarics of 590,000 of that amoun, 515000 came from rentristod funat. The puyment was made to individuals daing health care work: (6) Spent the $23,000 in (4) fer the appropiate office mactise (7) Received a cadh gift of 512:000 that Watwon mas convey so ancher specified charity. However, Watwon has the right to give thiv muecy to a differnen ofgatrabice if efficials so chowe. funds for the remainder. (9) Collecied annal membentip daes of $30000. Individuals meceive wboumial benefis from their nembenhigo. By the end of the year, two-dhink of the time for the werage mentenhip has passed (10) Received unestricted inome of 540000 penenaed by net asets that mast be held peanuneruly. (11) The boand of directon of the Watwon Foendarine vese io set mide s9:000 of its investment for emergency purposes. (12) Paid rent of $12.000 fot the pat menth, advortising of 515,000 and wititios of $16.000. These were balf for the program service and one fourth each for the two sapportiag services. (13) Received an unretricied plodge of s3re.000. Wation will eollest the macy in five yean and does not expect any part to be unenllectitle. Present value at incepeine is $1+9,000, but incieat for the year to date is $6,000. (14) Compused depresiation of 540,000 , e0 perceat for health cese, 30 persem fir atminiutrative. and 10 percent for fundraiting (15) Paid $15,000 in iakerent an the note sipned in (8). All of ais con is asined to be related to health care. a. Piepare a statemeat of activitics for the Witwna Foundutice for thin year. Part III Several years ago, a danor presented the school with 5400.000 in rash to belp fiad its finuscial aid program. This year, the school charpes studerns st million in tuition but pratied 570000 in finaecial aid. The dosor's gift offets $300,000 of the finuscial aid, Collections wo dine from the sadens have totaled 51.1 million. What was the overall chunge in each of the following for the yrar? a. Nes assets wichout desor restrictions th. Net assets with doone restrictions 44. The Watve Foundaticn, a privide nolfor profit entity, atarti 2020 wid cah of 5100000 , cuerriteof 5200000 . Net assets without donor meatictions were reponad as 5400,000 the same figue as the net Accourting and Aeportive Aer Pheee Nes for Preft fitties 911 wets with donor restrictions. Of the reanicted net anetc 3200,000 was pugone nestried whereas the remainder was restricted to the payment of veffice salaries. Doons mak we sipulifins abut the even tual reporting of buikings and other loe-tived assts ahen acquired. Wateen has ane program service thealth carc) and two wrpocting servises (fundraising and atminivendiveh. During the current year, Wason Foundirion has the followise traniactions. (1) Compulod interet of 520000 on the ureaticted contribution maivalic imeolkectikle (3) Received unrearicted cath donations of \$1s0,000. (4) Received 523,000 in cash that must be speet for a particular type of office machine withia the next year or the mancy mas be seturned (5) Paid salarics of 590,000 of that amoun, 515000 came from rentristod funat. The puyment was made to individuals daing health care work: (6) Spent the $23,000 in (4) fer the appropiate office mactise (7) Received a cadh gift of 512:000 that Watwon mas convey so ancher specified charity. However, Watwon has the right to give thiv muecy to a differnen ofgatrabice if efficials so chowe. funds for the remainder. (9) Collecied annal membentip daes of $30000. Individuals meceive wboumial benefis from their nembenhigo. By the end of the year, two-dhink of the time for the werage mentenhip has passed (10) Received unestricted inome of 540000 penenaed by net asets that mast be held peanuneruly. (11) The boand of directon of the Watwon Foendarine vese io set mide s9:000 of its investment for emergency purposes. (12) Paid rent of $12.000 fot the pat menth, advortising of 515,000 and wititios of $16.000. These were balf for the program service and one fourth each for the two sapportiag services. (13) Received an unretricied plodge of s3re.000. Wation will eollest the macy in five yean and does not expect any part to be unenllectitle. Present value at incepeine is $1+9,000, but incieat for the year to date is $6,000. (14) Compused depresiation of 540,000 , e0 perceat for health cese, 30 persem fir atminiutrative. and 10 percent for fundraiting (15) Paid $15,000 in iakerent an the note sipned in (8). All of ais con is asined to be related to health care. a. Piepare a statemeat of activitics for the Witwna Foundutice for thin year