What was done to get $196,500, $190,500, $387,000 along the row called Net Assets, July 1, 2019? What was done to get $207,080, $206,600, $413,680 along the Net Assets, June 30, 2020 row? Can you all show me the step by step work to compute the values along Net Assets, July 1, 2019 and Net Assets, June 30, 2020, please?

(6.) 1 Required information [The following information applies to the questions displayed below] 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, 2020, follows. Credits Debits $ 126,500 41,000 $ 4,100 2,800 178,000 210,000 Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment Accounts Payable Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs Net Assets With Donor Restrictions-Permanent Endowment Contributions-Without Donor Restrictions Contributions-With Donor Restrictions-Programs Investment Income-Without Donor Restrictions Net Assets Released from Restrictions-With Donor Restrictions Net Assets Released from Restrictions without Donor Restrictions Salaries and Fringe Benefit Expense Occupancy and Utility Expense Supplies Expense Printing and Publishing Expense Telephone and Postage Expense Unrealized Gain on Investments Depreciation Expense Totals 120,000 20,520 196,500 50,500 140,000 348,820 38,100 9,200 22,000 22,000 288,410 38,400 6,940 4,190 3,500 2,000 30,000 $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 expenses 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. Statement of Activities Year Ended June 30, 2020 Total Without Donor Restrictions With Donor Restrictions Revenues, Gains, & Other Support: Contributions 348,820 38,100 386,920 Investment Income 9,200 9,200 Unrealized Gain On Investments 2,000 2,000 22,000 Temporarily restricted Net Assets Released from Restrictions (22,000) 0 Total Revenues, Gains & Other Support 382,020 16,100 398,120 Expenses And Losses: Program Services: 142,576 Counseling Services (288410*40%)+(38400*40%)+ 142,576 (6940*40%)+(4190*40%)+(3500*40%)+(30000/5) 74,288 74,288 Professional Training (288410*20%)+ (38400*20%)+(6940*20%)+(4190*20%)+ (3500*20%)+(30000/5) 40,144 40,144 Community Service (288410*10%)+(38400*10%)+ (6940*10%)+(4190*10%)+(3500*10%)+(30000/5) Total Program Expenses 257,008 257,008 Support Expenses: 74,288 74,288 Management & General (288410*20%)+ (38400*20%)+(6940*2096)-(4190*20%)+ (3500*20%)+(30000/5) 40,144 40,144 Fund-Raising (288410*10%)+(38400*10%)+ (6940*10%)+(4190*10%)+(3500*10%)+(30000/5) Total Support Expenses 114,432 114,432 Total Expenses & Losses 371,440 371,440 Change In Net Assets 10,580 16,100 26,680 Net Assets, July 1, 2019 196,500 190,500 387,000 Net Assets, June 30, 2020 207,080 206,600 413,680 (6.) 1 Required information [The following information applies to the questions displayed below] 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, 2020, follows. Credits Debits $ 126,500 41,000 $ 4,100 2,800 178,000 210,000 Cash Pledges Receivable-Without Donor Restrictions Estimated Uncollectible Pledges Inventory Investments Furniture and Equipment Accumulated Depreciation-Furniture and Equipment Accounts Payable Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs Net Assets With Donor Restrictions-Permanent Endowment Contributions-Without Donor Restrictions Contributions-With Donor Restrictions-Programs Investment Income-Without Donor Restrictions Net Assets Released from Restrictions-With Donor Restrictions Net Assets Released from Restrictions without Donor Restrictions Salaries and Fringe Benefit Expense Occupancy and Utility Expense Supplies Expense Printing and Publishing Expense Telephone and Postage Expense Unrealized Gain on Investments Depreciation Expense Totals 120,000 20,520 196,500 50,500 140,000 348,820 38,100 9,200 22,000 22,000 288,410 38,400 6,940 4,190 3,500 2,000 30,000 $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 expenses 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. Statement of Activities Year Ended June 30, 2020 Total Without Donor Restrictions With Donor Restrictions Revenues, Gains, & Other Support: Contributions 348,820 38,100 386,920 Investment Income 9,200 9,200 Unrealized Gain On Investments 2,000 2,000 22,000 Temporarily restricted Net Assets Released from Restrictions (22,000) 0 Total Revenues, Gains & Other Support 382,020 16,100 398,120 Expenses And Losses: Program Services: 142,576 Counseling Services (288410*40%)+(38400*40%)+ 142,576 (6940*40%)+(4190*40%)+(3500*40%)+(30000/5) 74,288 74,288 Professional Training (288410*20%)+ (38400*20%)+(6940*20%)+(4190*20%)+ (3500*20%)+(30000/5) 40,144 40,144 Community Service (288410*10%)+(38400*10%)+ (6940*10%)+(4190*10%)+(3500*10%)+(30000/5) Total Program Expenses 257,008 257,008 Support Expenses: 74,288 74,288 Management & General (288410*20%)+ (38400*20%)+(6940*2096)-(4190*20%)+ (3500*20%)+(30000/5) 40,144 40,144 Fund-Raising (288410*10%)+(38400*10%)+ (6940*10%)+(4190*10%)+(3500*10%)+(30000/5) Total Support Expenses 114,432 114,432 Total Expenses & Losses 371,440 371,440 Change In Net Assets 10,580 16,100 26,680 Net Assets, July 1, 2019 196,500 190,500 387,000 Net Assets, June 30, 2020 207,080 206,600 413,680