Items 1 through 6 represent various transactions pertaining to Crest Haven, a voluntary health and welfare organization, for the year ended December 31, 20X2. The information presented includes a list of how transactions could affect the statement of activities (List A Effects) and the statement of cash flows (List B Effects). Crest Haven follows ASC 958.

Transactions
1. Received pledges of $500,000 made by various donors to acquire new equipment in 20X3.
2. Received donor-stipulated dividends and interest of $40,000 from endowment investments whose earnings must be used for research in 20X3.
3. Received cash donations of $350,000 with no information regarding how they are to be used.
4. Acquired donor-stipulated investments of $250,000 from cash donated in 20X0 to be invested permanently.
5. Recorded Depreciation expense of $75,000 for 20X2.
6. Received $300,000 of the amount pledged in transaction 1.

Required
Indicate how Crest Haven should report each transaction on the (1) statement of activities and (2) statement of cash flows prepared for the year ended December 31, 20X2. Crest Haven reports separate columns for changes in unrestricted, temporarily restricted, and permanently restricted net assets on its statement of activities. In addition, Crest Haven uses the direct method of reporting its cash flows from operation activities. The items in List A Effects and List B Effects may be used once, more than once, or not at all.
Example
Cash paid to employees and suppliers: .... List A = D .... List B = I

Statement of Activities List A Effects
A. Increases unrestricted net assets
B. Increases temporarily restricted net assets
C. Increases permanently restricted net assets
D. Decreases unrestricted net assets
E. Decreases temporarily restricted net assets
F. Decreases permanently restricted net assets
G. Is not reported on the statement of activities

Statement of Cash Flows List B Effects
H. Increases cash flows from operating activities
I. Decreases cash flows from operating activities
J. Increases cash flows from investing activities
K. Decreases cash flows from investing activities
L. Increases cash flows from financing activities
M. Decreases cash flows from financing activities
N. Is not reported on the statement of cash flows