ARCH began the year with the following balances
Accounts Payable ................$ 27,000
Accounts Receivable, net .............26,000
Cash .....................10,000
Inventory ...................25,000
Notes Payable .................270,000
Permanently Restricted Net Assets ........100,000
Pledges Receivable ...............350,000
Property, Plant, and Equipment, net .........350,000
Temporarily Restricted Net Assets .........30,000
Unrestricted Net Assets .............302,000
Wages Payable ................32,000
Record this information and the transactions from Problem 11-14 in a worksheet similar to Exhibit.