Which of the following would probably affect both net assets without donor restrictions and net assets with donor restrictions?(2 Points)

A donor contributed cash of P200,000 to create a donor-restricted endowment fund. The income is restricted to use for Program A activities.

A donor contributed a paid-up life insurance policy with a cash surrender value of P80,000. Upon the death of the insured, the death benefit must be used to create a donor-restricted endowment fund. There was no change in the cash surrender value between the date of the gift and the end of the fiscal year.

Not-for-Profit Entity A collected promises to give of P3,055,000: P980,000 of amounts for general purposes, P610,000 of amounts restricted to future periods, P1,025,000 of amounts restricted to program purposes, and P440,000 of amounts for acquisition of land, buildings, and equipment.

Not-for-Profit Entity A reinvested the yield of P120,000 on a donor-restricted endowment fund that requires income to be added to the original gift until the funds value is P2,500,000.