$[$The following information applies to the questions displayed below.$]$

INVOLVE was incorporated as a not$-$for$-$profit organization on January $1,2023.$ During the fiscal year ended December $31,2023,$ the following transactions occurred.

A business donated rent$-$free office space to the organization that would normally rent for $$35,800$ a year.

A fund drive raised $$189,000$ in cash and $$108,000$ in pledges that will be paid next year. A state government grant of $$158,000$ was received for program operating costs related to public health education.

Salaries and fringe benefits paid during the year amounted to $$209,360.$ At year$-$end, an additional $$16,800$ of salaries and fringe benefits were accrued.

A donor pledged $$108,000$ for construction of a new building, payable over five fiscal years, commencing in $2025.$ The discounted value of the pledge is expected to be $$95,060.$

Office equipment was purchased for $$12,800.$ The useful life of the equipment is estimated to be five years. Office furniture with a fair value of $$10,400$ was donated by a local office supply company. The furniture has an estimated useful life of $10$ years. Furniture and equipment are considered net assets without donor restrictions by INVOLVE.

Telephone expense for the year was $$6,000,$ printing and postage expense was $$12,800$ for the year, utilities for the year were $$9,100$ and supplies expense was $$5,100$ for the year. At year$-$end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $$4,400.$

Volunteers contributed $$15,800$ of time to help with answering the phones, mailing materials, and various other clerical activities.

It is estimated that $90$ percent of the pledges made for the $2024$ year will be collected. Depreciation expense is recorded for the full year on the assets recorded in item $5.$

All expenses were allocated to program services and support services in the following percentages: public health education, $35$ percent; community service, $30$ percent; management and general, $20$ percent; and fund$-$raising, $15$ percent.

Net assets were released to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.

All nominal accounts were closed to the appropriate net asset accounts.

Prepare a schedule of expenses by nature and function for the year ended December $31,2023.$