The December 31, 2012, statement of financial position for the Blood Donors of America Foundation is presented below.

Additional information concerning the statement of financial position is as follows: 1. Except for $70,000 of cash, the Endowment Fund is made up of investments only. There are no liabilities. 2. The Plant Fund has no current liabilities and includes some investments and $15,000 in cash. 3. In addition to investments, the Current Restricted Fund consists of the pledges receivable, $35,000 of accounts payable, and cash of $155,000. Required: Prepare a corrected statement of financial position for the Blood Donors of America Foundation at December 31, 2012, using the following columnar format: