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[The following information applies to the questions displayed below.] The Kare Counseling Center was incorporated as a not-for-profit voluntary health and welfare organization 10 years ago. Its adjusted trial balance as of June 30, 2020, follows.

	Debits				Credits
Cash	$	125,600
Pledges ReceivableWithout Donor Restrictions		41,100
Estimated Uncollectible Pledges					$	4,200
Inventory		2,900
Investments		179,000
Furniture and Equipment		211,000
Accumulated DepreciationFurniture and Equipment						120,500
Accounts Payable						20,620
Net Assets Without Donor Restrictions						196,600
Net Assets With Donor RestrictionsPrograms						50,600
Net Assets With Donor RestrictionsPermanent Endowment						141,000
ContributionsWithout Donor Restrictions						348,920
ContributionsWith Donor RestrictionsPrograms						38,200
Investment IncomeWithout Donor Restrictions						9,300
Net Assets Released from RestrictionsWith Donor Restrictions		23,000
Net Assets Released from RestrictionsWithout Donor Restrictions						23,000
Salaries and Fringe Benefit Expense		288,510
Occupancy and Utility Expense		38,500
Supplies Expense		7,040
Printing and Publishing Expense		4,290
Telephone and Postage Expense		3,600
Unrealized Gain on Investments						2,100
Depreciation Expense		30,500
Totals	$	955,040			$	955,040

1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages: counseling services, 30 percent; professional training, 20 percent; community service, 10 percent; management and general, 20 percent; and fund-raising, 20 percent. Occupancy and utility, supplies, printing and publishing, and telephone and postage expenses were allocated to the programs in the same manner as salaries and fringe benefits. Depreciation expense was divided equally among all five functional expense categories.
2. The organization had $165,814 of cash on hand at the beginning of the year. During the year, the center received cash from contributors: $310,400 that was unrestricted and $38,200 that was restricted for the purchase of equipment for the center. It had $9,300 of income earned and received on long-term investments. The center spent cash of $288,510 on salaries and fringe benefits, $23,000 on the purchase of equipment for the center, and $86,604 for operating expenses. Other pertinent information follows: net pledges receivable increased $5,700, inventory increased $1,100, accounts payable decreased $103,094, and there were no salaries payable at the beginning of the year.
3. Prepare a statement of cash flows for the year ended June 30, 2020. (List of cash outflows should be indicated by a minus sign.)