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$)$ $$103,200$

Contribution revenue $($with donor restrictions$)96,000$

Investment return, net $($without donor restrictions$)6,000$

Investment return, net $($with donor restrictions$)18,000$

Expenses$$Program A $27,600$

Expenses$$Program B $31,200$

Expenses$$Management and general $4,800$

Expenses$$Fundraising $2,400$

Net assets with donor restrictions$$Reclassifications out$$

Satisfaction of program restrictions $20,400$

Net assets without donor restrictions$$Reclassifications in$$

Satisfaction of program restrictions $20,400$

Net assets at beginning of year$$without donor restrictions $96,000$

Net assets at beginning of year$$with donor restrictions $216,000$