The Kare Counseling Center was incorporated as a not-for-profit organization 10 years ago. Its adjusted trial balance June 30, 2023, follows. Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges Debits $ 111,500 42,900 Credits $ 6,000 Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment Accounts Payable Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs Net Assets With Donor Restrictions-Permanent Endowment Contributions-Without Donor Restrictions. Contributions-With Donor Restrictions-Programs Investment Income-Without Donor Restrictions 4,700 197,000 229,000 129,500 22,420 198,400 52,400 159,000 350,720 42,100 11,100 Net Assets Released from Restrictions-with Donor Restrictions 41,000 Net Assets Released from Restrictions-Without Donor Restrictions Salaries and Fringe Benefit Expense 41,000 290,310 Occupancy and Utility Expense 40,300 Supplies Expense 8,840 Printing and Publishing Expense Telephone and Postage Expense Unrealized Gain on Investments Depreciation Expense Totals 6,090 5,400 3,900 39,500 $1,016,540 $1,016,540