Radically Reimagined
Trial Balance
as of 12/31/18
Debit Credit
Cash $156,500
Pledges Receivable—Without Donor Restrictions 41,000
Estimated Uncollectible Pledges $4,100
Inventory 2,800
Investments 178,000
Furniture and Equipment 210,000
Accumulated Depreciation—Furniture and Equipment 120,000
Accounts Payable 20,520
Net Assets Without Donor Restrictions 196,500
Net Assets With Donor Restrictions—Programs 50,500
Net Assets With Donor Restrictions—Permanent Endowment 140,000
Contributions—Without Donor Restrictions 378,820
Contributions—With Donor Restrictions—Programs 38,100
Investment Income—Without Donor Restrictions 11,200
Depreciation Expense 30,000
Printing and Publishing Expense 4,190
Rent Expense 32,000
Salaries and Fringe Benefit Expense 288,410
Supplies Expense 5,940
Telephone and Postage Expense 4,500
Utilities Expense 6,400
Totals $959,740 $959,740

I am having a difficult time creating a statement of activities based on the trial balance and the following instructions
Statement of Activities
In addition to the information provided from the Trial Balance tab, use the following information
about your nonprofit to prepare the Statement of Activities.
a. Salaries and Fringe Benefit Expenses were allocated to Program Services and Supporting
Expenses in the following percentages:
i. Program 1: 40%
ii. Program 2: 20%
iii. Program 3: 10%
iv. Management and General: 20%
v. Fund-Raising: 10%
b. Rent and Utility, Supplies, Printing and Publishing, and Telephone and Postage Expenses
were allocated in the same manner as Salaries and Fringe Benefit Expenses.
c. Depreciation Expense was divided equally to each functional expense category.