Required Below is a list of categories on Habitat for Humanitys 2024 statement of activities.

1. Contributions revenueunrestricted

2. Contributions revenuerestricted

3. Expensesreduction in net assets without restrictions

4. Net assets released from restrictionsrestricted

5. Net assets released from restrictionsunrestricted

6. Does not appear on the statement of activities

For each of the transactions a j above, indicate where it appears, if at all, on the statement of activities. The item may be reported in one category or more than one category. Use the numbers 1-5 to indicate the items location(s). Use number 6 to indicate that the item does not appear on the statement of activities.

Below are some of Habitat for Humanitys transactions for 2024.

a. A local business promises to match any contributions received over $1 million. Contributions have not yet reached that level.________________________________

b. Students donate their time to help with construction of houses._____________________

c. A donor makes a donor-restricted documented pledge to make a donation in a future year._____________________________

d. A citizen donates $2 million. The principal is to remain intact, and the income from investment of the principal is restricted to building houses in Missouri. Investments are made, but no income has yet been earned.______________________

e. An individual donates $100,000 for building houses in Southern California.____________________

f. Employees earn compensation._________________________

g. Excess cash is invested in low-risk securities.__________________________

h. Contributions received in 2023, donor-designated for projects in Montana, are spent in 2024 on items categorized as program expenses.______________________________

i. A CPA donates her time to prepare Habitat for Humanitys tax forms and financial statements______________________

j. During a calling campaign, Habitat for Humanity receives pledges from the public._______________________