Wind Systems is a not-for-profit organization that engages in wind energy research. During the year, the organization recorded a number of financial activities.

a.	The organization recognized the following revenues (the contributions are all on account and the investment returns are in cash):
	Revenues - Contributions (Unrestricted)	182,000
	Revenues - Contributions (Temporarily Restricted)	18,200
	Revenues - Contributions (Permanently Restricted)	2,925
	Revenues - Investment (Unrestricted)	1,248
	Revenues - Investment (Temporarily Restricted)	1,872
	Revenues - Investment (Permanently Restricted)	3,120
b.	Wind Systems recognized Program expenses of $169,000 and Expenses related to Support activities of $24,050, both on account. $13,000 of the Program Expenses was paid from Temporarily Restricted funds and used in compliance with the donor's stipulations.
c.	The organization purchased $8,450 of long-term assets during the year and recorded $5,850 of depreciation expense (record the net increase in long-term assets to the PPE, net account).
d.	Wind Systems purchased $7,800 of investments during the year.
e.	The organization collected $195,000 of Contributions Receivable and used the cash to pay $188,500 of accounts payable.

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