Following are the adjusted current funds trial balances of Community Association for Children With Disabilities, a voluntary health and welfare organization, on June 30, 20X4: COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Adjusted Current Funds Trial Balances June 30, 20X4 Without Donor With Donor Restrictions Restrictions Debit Credit Debit 9,000 5,000 Credit Cash 40,000 Bequest Receivable Pledges Receivable 12,000 1,000 100,000 Accrued Interest Receivable Investments (at market) Accounts Payable & Accrued Expenses Deferred Revenue 50,000 2,000 3,000 $ 1,000 Allowance for Uncollectible Pledges Fund Balances, July 1, 20X3: Designated Undesignated With Donor Restrictions 12,000 26,000 23,000 Transfers of Expired Endowment Fund Principal Contributions 20,000 20,000 300,000 25,000 15,000 Membership Dues Program Service Fees 30,000 10,000 Investment Income Deaf Children's Program Expenses Blind Children's Program Expenses Management and General Services Fund-raising Services 120,000 4,000 1,000 45,000 ৪, 000 2,000 $ 478,000 Provision for Uncollectible Pledges Total 478,000 $ 39,000 $ 39,000 a. Prepare a statement of activities for the year ended June 30, 20X4. (Amounts to be deducted should be indicated by a minus sign.) COMMUNITY ASSOCIATION FOR CHILDREN WITH DISABILITIES Statement of Activities Year Ended June 30, 20X4 Without Donor Restrictions With Donor Restrictions Public support and revenue: Public support: Revenue: Net assets released from: Total support and revenue 2$ O $ Expenses: Program services: Total program services Supporting services Total supporting services Total expenses $ Fund balances, July 1, 20X3 Fund balances, June 30, 20X4 $ O $

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The Kare Counseling Center was incorporated as a not-for-profit organization 10 years ago. Its adjusted trial balance as of June 30, 2023, follows. 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 Required a. Prepare a statement of financial position as…

During the current year, a voluntary health and welfare organization receives $800,000 in unrestricted pledges. Of this amount, $300,000 has been designated by donors for use next year to support operations in the pharmacy. what amount of unrestricted support should the organizations recognize in its current-year financial statements? A.) $800,000 B.) $700,000 C.) $500,000 D.) $400,000