Statement of Cash Flows In addition to the information provided from the Trial Balance tab and the information you have the prepared in the Statement of Financial Position and Statement of Activities, use the following information to prepare the Statement of Cash Flows. a. Your organization had $163,314 of cash on hand at the beginning of the year. b. During the year, your organization received cash from contributors: $340,800 that was unrestricted and $38,100 that was restricted for the purchase of equipment for the center. c. It had $11,200 of income earned and received on long-term investments. d. The organization spent cash of $288,410 on salaries and fringe benefits, $22,000 on the purchase of equipment, and $86,504 for operating expenses. e. Other pertinent information follows: net pledges receivable increased $6,000, inventory increased $1,000, accounts payable decreased $102,594, and there were no salaries payable at the beginning of the year.

Trial Balance
as of 12/31/18
	Debit	Credit
Cash	$156,500
Pledges ReceivableWithout Donor Restrictions	41,000
Estimated Uncollectible Pledges		$4,100
Inventory	2,800
Investments	178,000
Furniture and Equipment	210,000
Accumulated DepreciationFurniture and Equipment		120,000
Accounts Payable		20,520
Net Assets Without Donor Restrictions		196,500
Net Assets With Donor RestrictionsPrograms		50,500
Net Assets With Donor RestrictionsPermanent Endowment		140,000
ContributionsWithout Donor Restrictions		378,820
ContributionsWith Donor RestrictionsPrograms		38,100
Investment IncomeWithout Donor Restrictions		11,200
Depreciation Expense	30,000
Printing and Publishing Expense	4,190
Rent and Utility Expense	32,000
Salaries and Fringe Benefit Expense	288,410
Supplies Expense	5,940
Telephone and Postage Expense	4,500
Utilities Expense	6,400
Totals	$959,740	$959,740

Net Cash Used for Operating Activities	$0
Cash Flows from Investing Activities:
Purchase of Furniture and Equipment
Cash Flows from Financing Activities:
Proceeds from Contributions Restricted for:
Investment in Capital Assets
Net Increase(Decrease) in Cash	0
Cash, December 31, 2017
Cash, December 31, 2018	$0
Reconciliation of Changes in Net Assets to Net Cash Used for Operating Activities
Change in Net Assets	$0
Adjustments to Reconcile Changes in Net Assets to Net Cash Provided by Operating Activities:
Depreciation
Increase in Net Pledges Receivable
Increase in Inventory
Decrease in Accounts Payable
Net Cash Used for Operating Activities	$0