Preparation of financial statements for a VHWO Following are the preclosing trial balances of Marilyn Township Senior Citizens Center as of December 31, 2019. Prepare a statement of financial position and a statement of activities at and for the year ended December 31, 2019. Without Donor Restrictions With Donor Restrictions Debit Credit Debit Credit Cash $3,000 $1,600 Pledges receivable 1,000 500 Allowance for uncollectible pledges $300 Investments 3,200 Accrued interest receivable 100 Net assets, January 1, 2019 6,700 $2,000 Contributions 1,000 500 Membership dues 1,500 Program service fees 3,000 Grant from county 2,500 Grant from state 2,500 Unrealized and realized gains on investments 200 Investment income 100 Luncheon program expenses 7,200 Recreation program expenses 3,400 Administration expenses 300 Net assets with donor restrictionsreclassifications out satisfaction of program restrictions 400 Net assets without donor restrictionsreclassifications in satisfaction of program restrictions 400 $18,200 $18,200 $2,500 $2,500 Use a negative sign with your answers for Net assets released from restrictions - when applicable. Otherwise do not use negative signs with your answers. Marilyn Township Senior Citizens Center Statement of Activities For the Year Ended December 31, 2019 Without Donor Restrictions With Donor Restrictions Total Revenues and Other Support: Contributions $Answer $Answer $Answer Membership dues Answer Answer Answer Program service fees Answer Answer Answer Grant from county Answer Answer Answer Grant from state Answer Answer Answer Realized/unrealized investment gains/(losses) Answer Answer Answer Investment income Answer Answer Answer Net assets released from restrictions due to satisfaction of program restrictions Answer Answer Answer Total revenues and other support Answer Answer Answer Expenses: Luncheon program expenses Answer Answer Answer Recreation program expenses Answer Answer Answer Administrative expenses Answer Answer Answer Total expenses Answer Answer Answer Change in net assets Answer Answer Answer Net assets, beginning of year Answer Answer Answer Net assets, end of year $Answer $Answer $Answer Marilyn Township Senior Citizens Center Statement of Financial Position December 31, 2019 Assets: Cash $Answer Pledges receivable, less allowance for uncollectible pledges Answer Accrued interest receivable Answer Investments Answer Total assets $Answer Liabilities and Net Assets: Liabilities $Answer Net assets: Without donor restrictions Answer With donor restrictions: Answer Total liabilities and net assets $Answer