Statement of activities for a nonprofit

The following information was excerpted from the records of a nonprofit. All account balances are as of the fiscal year ended June 30, except for the net asset balances at the beginning of the year. Prepare a statement of activities for the nonprofit.

Fiscal Year account and net asset balances	Amount
Contribution revenue (without donor restrictions)	$111,800
Contribution revenue (with donor restrictions)	104,000
Investment return, net (without donor restrictions)	6,500
Investment return, net (with donor restrictions)	19,500
ExpensesProgram A	29,900
ExpensesProgram B	33,800
ExpensesManagement and general	5,200
ExpensesFundraising	2,600
Net assets with donor restrictionsReclassifications out
Satisfaction of program restrictions	22,100
Net assets without donor restrictionsReclassifications in
Satisfaction of program restrictions	22,100
Net assets at beginning of yearwithout donor restrictions	104,000
Net assets at beginning of yearwith donor restrictions	234,000

Note: Use negative sign with answer for Net assets released from restrictions under Revenues and Other Support, when appropriate.

Nonprofit Entity
Statement of Activities
Year Ended June 30
	Without Donor	With Donor
	Restrictions	Restrictions	Total
Revenues and Other Support:
Contributions
Investment return (net)
Net assets released from restrictions
due to satisfaction of program restrictions
Total revenues and other support
Expenses:
Program A
Program B
Management and general
Fundraising
Total expenses
Change in net assets
Net assets, beginning of year
Net assets, end of year