The Kare Counseling Center was incorporated as a not-for-profit voluntary health and welfare organization 10 years ago. Its adjusted trial balance as of June 30, 2017, follows. Debits Credits Cash $ 111,500 Pledges ReceivableUnrestricted 42,900 Estimated Uncollectible Pledges $ 6,000 Inventory 4,700 Investments 197,000 Furniture and Equipment 229,000 Accumulated DepreciationFurniture and Equipment 129,500 Accounts Payable 22,420 Unrestricted Net Assets 198,400 Temporarily Restricted Net Assets 52,400 Permanently Restricted Net Assets 159,000 ContributionsUnrestricted 350,720 ContributionsTemporarily Restricted 42,100 Investment IncomeUnrestricted 11,100 Net Assets Released from RestrictionsTemporarily Restricted 41,000 Net Assets Released from RestrictionsUnrestricted 41,000 Salaries and Fringe Benefit Expense 290,310 Occupancy and Utility Expense 40,300 Supplies Expense 8,840 Printing and Publishing Expense 6,090 Telephone and Postage Expense 5,400 Unrealized Gain on Investments 3,900 Depreciation Expense 39,500 Totals $ 1,016,540 $ 1,016,540 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 expense 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 $175,314 of cash on hand at the beginning of the year. During the year, the center received cash from contributors: $302,700 that was unrestricted and $42,100 that was restricted for the purchase of equipment for the center. It had $11,100 of income earned and received on long-term investments. The center spent cash of $290,310 on salaries and fringe benefits, $41,000 on the purchase of equipment for the center, and $88,404 for operating expenses. Other pertinent information follows: net pledges receivable increased $4,600, inventory increased $3,500, accounts payable decreased $109,794, and there were no salaries payable at the beginning of the year.

Required

a. Prepare a statement of financial position as of June 30, 2017.

b. Prepare a statement of functional expenses for the year ended June 30, 2017.

c. Prepare a statement of activities for the year ended June 30, 2017. (Negative amounts should be indicated by a minus sign.)

d. Prepare a statement of cash flows for the year ended June 30, 2017. (Negative amounts should be indicated by a minus sign.)