For the following transactions and events, indicate what effect each will have on the three classes of net assets using this format. Put an X in the appropriate column. If the net assets are unaffected, leave the column blank.

Ex1: Received a pledge from a donor to provide $1,000 a year to support summer educational programs to be held each July for five years.
Ex2: A time restriction on cash received in a prior year expired in the current period.
1. A capital campaign in support of a new building brought in pledges of $150,000.
2. Cash collections on the pledges described in (1) totaled $97,000 in the current year.
3. $25,000 was expended from the capital campaign on architects€™ fees. The organization records all fixed assets in the unrestricted class of net assets.
4. Interest income on the unexpended capital campaign funds amounted to $560. No restriction exists as to how the income may be used.
5. Operating revenues (admission fees and gift shop sales) amounted to $80,000.
6. Salaries, utilities, and operating supplies totaled $76,000.
7. Depreciation on plant and equipment amounted to $25,000.
8. Volunteers staffing the gift shop contributed 500 hours. The services did not require specialized skills but are estimated at a value of $8.50 per hour.
9. Securities valued at $100,000 are received for permanent endowment. Income earned on the endowment is to be used to sponsor visiting speakers.
10. Interest and dividends received on the endowment totaled $2,000.

Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets Increase Decrease Increase Decrease Increase Decrease Ex1 Ex2