The following information was drawn from the accounts and records of the Kindness Cooperative, a nongovernment ONPO. The balances are as of December 31, 20X7, unless otherwise noted.

Unrestricted Support—Contributions . . . . . . . . . . . . . . . . . . . . . .$335,000,000

Unrestricted Support—Donated Materials . . . . . . . . . . . . . . . . . .10,000,000

Unrestricted Support—Donated Facilities . . . . . . . . . . . . . . . . . . . 8,000,000

Unrestricted Support—Donated Services . . . . . . . . . . . . . . . . . . . .10,000,000

Unrestricted Support—Special Events . . . . . . . . . . . . . . . . . . . . . .75,000,000

Unrestricted Revenues—Membership Dues . . . . . . . . . . . . . . . . .17,300,000

Unrestricted Revenues—Investment Income . . . . . . . . . . . . . . . .34,000,000

Unrestricted Gain—Gain on Sale of Equipment . . . . . . . . . . . . . .10,000,000

Expenses—Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184,000,000

Expenses—Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103,800,000

Expenses—Management and General . . . . . . . . . . . . . . . . . . . . . 151,200,000

Expenses—Fund-Raising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91,000,000

Expenses—Direct Costs of Special Events . . . . . . . . . . . . . . . . . . 25,000,000

Expenses—Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000,000

Restricted Support—Contributions . . . . . . . . . . . . . . . . . . . . . . . 275,000,000

Restricted Revenues—Investment Income . . . . . . . . . . . . . . . . . . 35,500,000

Permanently Restricted Support—Contributions . . . . . . . . . . . . . 55,000,000

Permanently Restricted Revenues—Investment Income . . . . . . . 10,500,000

Permanently Restricted Gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,400,000

Unrestricted Net Assets, January 1, 20X7 . . . . . . . . . . . . . . . . . 750,000,000

Temporarily Restricted Net Assets, January 1, 20X7 . . . . . . . . 250,000,000

Permanently Restricted Net Assets, January 1, 20X7 . . . . . . . . 300,000,000

In addition to the unrestricted contributions of $335 million, $100 million of unrestricted pledges outstanding at the beginning of 20X7 were collected during the year. All the expenses for research were financed from resources restricted for specific research projects; $110 million of construction expenditures and equipment purchases were financed from resources restricted for those purposes

Required

Prepare the Kindness Cooperative’s Statement of Activities for 20X7 in good form.