With Donor Restrictions Without Donor Restrictions Debit Credit Debit Credit $1,600 3,000 1,000 . 500 $ 300 100 6,700 1,000 1,500 $2,000 500 Net assets, January 1, 2019. Grant from state.... Unrealized and realized gains on investments.......... Investment income 3,000 2,500 2,500 200 100 7,200 3,400 . 300 Net assets with donor restrictions-reclassifications out- 400 Net assets without donor restrictions-reclassifications in- 400 $18,200 $18,200 $2,500 $2,500 improvement program as soon as YSA recelvedlequr al LC (Preparation of financial statements for a VHWO) Following are the preclosing trial balances of Marilyn Township Senior Citizens Center as of December 31, 2019. Prepare a statement of financial position and a statement of activities at and for the year ended December 31, 2019. P13-40