Save the Turtles is a non-for-profit organization that was incorporated in 20X0 and has a December 31 year end. Save the Turtles had the following transactions during 20X0.

1. Volunteers donated $20,000 in time to help with answering the phones, mailing materials, and other clerical activities.
2. A business donated rent-free office space to the organization that would normally rent for $35,000 per year.
3. Office furniture worth $10,600 and with an estimated 10-year life was donated to the organization.
4. A fund drive raised $215,000 in cash and $100,000 in pledges that will be paid within one year. A state government grant of $50,000 was received for program operating costs.
5. Save the Turtles paid salaries and fringe benefits of $208,560 during the year and had $22,400 of accrued salaries and benefits at the end of the year.
6. Utilities expense for the year totaled $8,300 and other expenses for the year included $5,600 for telephone, $4,300 for supplies, and $14,200 for printing. There were no supplies remaining at the end of the year and accounts payable totaled $4,400.
7. Office equipment with a useful life of 5 years was purchased for $12,000.
8. The organization claims a full year of depreciation on fixed assets.
9. Ninety percent of pledges for 20X1 are estimated to be collectible.
10. Expenses were allocated to program services and support services in the following percentages: Public education45%, Veterinary services20%, Management and general20%, Fundraising15%.

Required.

• Prepare a schedule of expenses by nature and function for the year ended December 31, 20X0.