Preparation of not-for-profit journal entries and financial statements work with the body leading to stronger memory and math skills. The organization reported the following post-closing trial balance at the end of last year: The organization reported a cash investment return of 5% during the subsequent year, and the investments are allocated as follows: In addition to the recognition of investment returns, the organization reported the following revenues and expenses, all on account: Of the total expenses, $156,000 relate to uses that are paid from net assets with donor restrictions in accordance with the stipulations of the donors and are, therefore, released from restriction. b. Prepare the year-end statement of activities and statement of financial position. Note: Use a negative sign with your answer to indicate a decrease in net assets or release of net assets from restrictior