The Kare Counseling Center was incorporated as a not-for-profit organization 10 years ago. Its adjusted trial balance as of June 30, 2023, follows.

	Debits				Credits
Cash	$	120,200
Pledges ReceivableWithout Donor Restrictions		41,700
Estimated Uncollectible Pledges					$	4,800
Inventory		3,500
Investments		185,000
Furniture and Equipment		217,000
Accumulated DepreciationFurniture and Equipment						123,500
Accounts Payable						21,220
Net Assets Without Donor Restrictions						197,200
Net Assets With Donor RestrictionsPrograms						51,200
Net Assets With Donor RestrictionsPermanent Endowment						147,000
ContributionsWithout Donor Restrictions						349,520
ContributionsWith Donor RestrictionsPrograms						38,800
Investment IncomeWithout Donor Restrictions						9,900
Net Assets Released from RestrictionsWith Donor Restrictions		29,000
Net Assets Released from RestrictionsWithout Donor Restrictions						29,000
Salaries and Fringe Benefit Expense		289,110
Occupancy and Utility Expense		39,100
Supplies Expense		7,640
Printing and Publishing Expense		4,890
Telephone and Postage Expense		4,200
Unrealized Gain on Investments						2,700
Depreciation Expense		33,500
Totals	$	974,840			$	974,840

1. Salaries and fringe benefits were allocated to program services and supporting services in the following percentages: counseling services, 30 percent; professional training, 20 percent; community service, 10 percent; management and general, 20 percent; and fund-raising, 20 percent. Occupancy and utility, supplies, printing and publishing, and telephone and postage expenses were allocated to the programs in the same manner as salaries and fringe benefits. Depreciation expense was divided equally among all five functional expense categories.
2. The organization had $168,814 of cash on hand at the beginning of the year. During the year, the center received cash from contributors: $308,000 that was unrestricted, and $38,800 that was restricted for the purchase of equipment for the center. It had $9,900 of income earned and received on long-term investments. The center spent cash of $289,110 on salaries and fringe benefits, $29,000 on the purchase of equipment for the center, and $87,204 on operating expenses. Other pertinent information follows: net pledges receivable increased $5,100, inventory increased $1,700, accounts payable decreased $104,894, and there were no salaries payable at the beginning of the year.
3. Prepare a statement of financial position as of June 30, 2023.