The St. Louis Museum of Science, a private museum, reports the following expenses:

Educational Programs, using restricted cash contributions

P 15,000,000

Costs of capital campaign brochures and events

3,000,000

Administrative Office Salaries, paid in cash

4,000,000

Utilities and salaries to maintain museum exhibits, using unrestricted cash contributions

23,000,000

On its statement of activities, the museum reports program expenses of: