What is the formula to calculate the $3,500,000 in Contribution Revenue under Net assets with Donor Restrictions? Closing entries are completed and included.

\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Statement of Activities } \\ \hline \multicolumn{5}{|c|}{ For the Year Ended December 31, 2020} \\ \hline & \begin{tabular}{c} Net Assets \\ without Donor \\ Restrictions \end{tabular} & \begin{tabular}{l} Net Assets \\ with Donor \\ Restrictions \end{tabular} & & Total \\ \hline \multicolumn{5}{|l|}{ Revenues } \\ \hline Program Service Revenue & $5,688,500 & & F $ & 5,688,500 \\ \hline Contribution Revenues & 2,346,000 & 3,500,000 & F & 5,846,000 \\ \hline Contributed Services & 25,500 & & F & 25,500 \\ \hline Investment Revenue & & 87,700 & F & 87,700 \\ \hline Net Gains on Endowment Investments & 17,800 & & F & 17,800 \\ \hline \multicolumn{5}{|l|}{ Net Assets Released from Restriction } \\ \hline Satisfaction of Time Restrictions & 208,500 & (208,500) & F & 0 \\ \hline Satisfaction of Program Restrictions & 254,300 & (254,300) & F & 0 \\ \hline Total Revenues & 8,540,600 & 3,124,900 & F & 11,665,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ Expenses } \\ \hline Training Seminar Expenses & & 4,544,100 & & F & 4,544,100 \\ \hline Education Program Expenses & & 1,535,100 & & F & 1,535,100 \\ \hline Research Program Expenses & & 1,282,700 & & F & 1,282,700 \\ \hline Total Program Service Expenses & F & 7,361,900 & F & 0F & 7,361,900 \\ \hline Fund-Raising Expenses & & 118,300 & & F & 118,300 \\ \hline Management and General Expenses & & 372,200 & & F & 372,200 \\ \hline Total Supporting Service Expenses & F & 490,500 & & 0F & 490,500 \\ \hline Total Expenses & F & 7,852,400 & F & 0F & 7,852,400 \\ \hline Increase in Net Assets & & 688,200 & & 3,124,900 & 3,813,100 \\ \hline Net Assets January 1 & & 467,000 & & 1,946,400 & 2,413,400 \\ \hline Net Assets December 31 & F $ & 1,155,200 & & 5,071,300F$ & 6,226,500 \\ \hline \end{tabular} The Ombudsman Foundation is a private not-for-profit organization providing training in dispute resolution and conflict management. The Foundation had the following preclosing trial balance at December 31, 2020, the end of its fiscal year: \begin{tabular}{lrr} Training seminars expenses & 4,544,100 & \\ Land, buildings, and equipment & 5,608,700 & \\ Long-term investments & 2,743,200 & \\ Management and general expenses & 372,200 & 467,000 \\ Net assets without donor restrictions & & 1,946,400 \\ Net assets with donor restrictions & 371,300 & 17,800 \\ Net gains on endowments - no restrictions & & 5,688,500 \\ Noncurrent pledges receivable & 191,200 \\ Program service revenue - no restrictions & 254,300 & \\ Post-employment benefits payable (long-term) & 208,500 & \\ Reclassification-Satisfaction of program restrictions & & 254,300 \\ Reclassification-Satisfaction of time restrictions & & 208,500 \\ Reclassification-Satisfaction of program restrictions & & \\ Reclassification-Satisfaction of time restrictions & 1,282,700 & \\ Research program expenses & 750,400 & \\ Short-term investments & 32,200 \\ Supplies inventory & $18,070,200 \\ Totals & 118,070,200 \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \begin{tabular}{l} Reclassification to Net Assets without Donor Restrictions-Expiration of Time \\ Restrictions \end{tabular} & & 208,500 & \\ \hline \begin{tabular}{l} Reclassification to Net Assets without Donor Restrictions_Satisfaction of \\ Program Restrictions \end{tabular} & & 254,300 & \\ \hline Contributions-without Donor Restrictions & & 2,346,000 & \\ \hline Program Service Revenuewithout Donor Restrictions & & 5,688,500 & \\ \hline Net Gains on Endowment Investmentswithout Donor Restrictions & & 17,800 & \\ \hline Contributed Services-without Donor Restrictions & & 25,500 & \\ \hline Training Seminar Expense & & & 4,544,100 \\ \hline Education Program Expense & & & 1,535,100 \\ \hline Research Program Expense & & & 1,282,700 \\ \hline Management and General Expense & & & 372,200 \\ \hline Fund-Raising Expense & & & 118,300 \\ \hline Net Assetswithout Donor Restrictions & & & 688,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Contributions to Programswith Donor Restrictions & & 796,000 & \\ \hline Investment Revenue-with Donor Restrictions & & 87,700 & \\ \hline Contributions to Endowment-with Donor Restrictions & & 2,704,000 & \\ \hline \begin{tabular}{l} Reclassification from Net Assets with Donor Restrictions-Expiration of Tim \\ Restrictions \end{tabular} & e & & 208,500 \\ \hline \begin{tabular}{l} Reclassification from Net Assets with Donor Restrictions-Satisfaction of \\ Program Restrictions \end{tabular} & & & 254,300 \\ \hline Net Assetswith Donor Restrictions & & & 3,124,900 \\ \hline \end{tabular}