1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages: counseling services, 40 percent; professional training, 15 percent; community service, 10 percent; management and general, 25 percent; and fund-raising, 10 percent. Occupancy and utility, supplies, printing and publishing, and telephone and postage expense 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. Unrealized loss on investments was charged to the management and general function.
2. The organization had 153,314 dollars of cash on hand at the beginning of the year. During the year, the center received cash from contributors: 310,800 dollars that was unrestricted and 48,100 dollars that was restricted for the purchase of equipment for the center. It had 9,200 dollars of income earned and received on long-term investments. The center spent cash of 286,410 on salaries and fringe benefits, 22,000 on the purchase of equipment for the center, and 86,504 for operating expenses. Other pertinent information follows: net pledges receivable increased 6,000 dollars, inventory increases 1,000 dollars, accounts payable decreased 102,594 dollars, and there were no salaries payable at the beginning of the year.

Required:

1. Prepare a statement of financial position as of June 30, 2014.
2. Prepare a statement of functional expenses for the year ended June 30, 2014.
3. Prepare a statement of activities for the year ended June 30, 2014.
4. Prepare a statement of cash flows for the year ended June 30, 2014.