Transactions Worksheet Assets Liabilities Net Assets Pledges Contract Prepaid With Donor Cash Receivable, net Receivables Investments Expense Equipment Note Payable Without Donor Restrictions Restrictions Beginning $2,000 $500 $1.000 $0 SO $2.500 $6,000 $0 Balance 1 Donation Revenue Donation Revenue 2a 2b Net Asset Released from 1.300 Restriction Net Asset Released from Restricti Recreation Expense Counseling Expense Recreation Expense Administration Expense Contract Revenue Donated Services Donated Services Interest Expense Depreciation Expense 11 Bad Debt Expense