This is not the same problem already listed.... please help different numbers!!

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		$	126,500
Pledges ReceivableUnrestricted			41,000
Estimated Uncollectible Pledges						$	4,100
Inventory			2,800
Investments			178,000
Furniture and Equipment			210,000
Accumulated DepreciationFurniture and Equipment							120,000
Accounts Payable							20,520
Unrestricted Net Assets							196,500
Temporarily Restricted Net Assets							50,500
Permanently Restricted Net Assets							140,000
ContributionsUnrestricted							348,820
ContributionsTemporarily Restricted							38,100
Investment IncomeUnrestricted							9,200
Net Assets Released from RestrictionsTemporarily Restricted			22,000
Net Assets Released from RestrictionsUnrestricted							22,000
Salaries and Fringe Benefit Expense			288,410
Occupancy and Utility Expense			38,400
Supplies Expense			6,940
Printing and Publishing Expense			4,190
Telephone and Postage Expense			3,500
Unrealized Gain on Investments							2,000
Depreciation Expense			30,000
Totals		$	951,740			$	951,740

1.

Salaries and fringe benefits were allocated to program services and supporting services in the following percentages: counseling services, 40 percent; professional training, 20 percent; community service, 10 percent; management and general, 20 percent; and fund-raising, 10 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 $165,314 of cash on hand at the beginning of the year. During the year, the center received cash from contributors: $310,800 that was unrestricted and $38,100 that was restricted for the purchase of equipment for the center. It had $9,200 of income earned and received on long-term investments. The center spent cash of $288,410 on salaries and fringe benefits, $22,000 on the purchase of equipment for the center, and $86,504 for operating expenses. Other pertinent information follows: net pledges receivable increased $6,000, inventory increased $1,000, accounts payable decreased $102,594, and there were no salaries payable at the beginning of the year.

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.)