A nongovernment VHWO or ONPO has the following resources:

Resources restricted for use in future years but not

restricted to a specific purpose . . . . . . . . . . . . . . . . . . . . . . $ 1,300,000

Unrestricted resources designated for plant

expansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000,000

Undesignated, unrestricted resources . . . . . . . . . . . . . . . . . . . 9,000,000

Resources restricted by donors for: 

Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000,000

Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000,000

Plant expansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000,000

Term endowments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000,000

Permanent endowments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000,000

Resources invested in fixed assets (net of related

accumulated depreciation and debt) . . . . . . . . . . . . . . . . . . 17,000,000

Resources restricted by bond indenture

for plant expansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500,000

Required

Prepare the net assets section of the Balance Sheet for this nongovernment VHWO or ONPO.