The following information was excerpted from the records of a nonprofit. All account balances are as of the fiscal year ended June 30, 2019, except for the net asset balances at the beginning of the year. Prepare a statement of activities for the nonprofit.

Contribution revenue (without donor restrictions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 86,000

Contribution revenue (with donor restrictions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80,000

Investment return, net (without donor restrictions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000

Investment return, net (with donor restrictions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000

ExpensesProgram A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,000

ExpensesProgram B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,000

ExpensesManagement and general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000

ExpensesFundraising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000

Net assets with donor restrictions

Reclassifications out Satisfaction of program restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000

Net assets without donor restrictions

Reclassifications in Satisfaction of program restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000

Net assets at beginning of yearwithout donor restrictions . . . . . . . . . . . . . . . . . . . . 80,000

Net assets at beginning of yearwith donor restrictions . . . . . . . . . . . . . . . . . . . . . . . $180,000