The Ombudsman Foundation is a private not-for-profit organization providing training in dispute resolution and conflict management. The Foundation had the following preclosing trial balance at December 31, 2020, the end of Its fiscal year: Debits Trial Balance-December 31, 2020 Accounts payable Accounts receivable (net) Accrued interest receivable Accumulated depreciation Cash Contributed services Contributions-no restrictions Contributions-purpose restrictions Contributions-endowment Current pledges receivable Education program expenses Fund-raising expenses Investment revenue-purpose restrictions Training seminars expenses Land, buildings, and equipment Long-term investments Management and general expenses Net assets without donor restrictions Net assets with donor restrictions Net gains on endowments no restrictions Noncurrent pledges receivable Program service revenue no restrictions Post-employment benefits payable (long-term) Reclassification-Satisfaction of program restrictions Reclassification-Satisfaction of time restrictions Reclassification-Satisfaction of program restrictions Reclassification-Satisfaction of time restrictions Research program expenses Short-term investments Supplies inventory Totals $ 46,400 16,700 116,300 80,300 1,632,300 123,800 4,831,200 5,962,500 2,915,400 401,600 390,200 267,400 215,600 Credits $ 25,000 3,449,300 27,600 2,428,000 846,000 3,033,400 92,000 487,400 2,040,000 18,400 5,978,100 200,900 267,400 215,600 1,323,300 752,500 33,600 $19,109,100 $19,109,100