The December 31, 2025, statement of financial position for the Blood Donors of America Foundation is presented below.

Additional information concerning the statement of financial position is as follows:
1. Except for $70,000 of cash, the Endowment Fund is made up of investments only. There are no liabilities.
2. The Plant Fund has no current liabilities and includes some investments and $15,000 in cash.
3. In addition to investments, the Current Restricted Fund consists of the pledges receivable, $35,000 of accounts payable, and cash of $155,000.

Required:
Prepare a corrected statement of financial position for the Blood Donors of America Foundation at December 31, 2025, using the following columnar format:

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Statement of Financial Position December 31, 2025 Assets Cash Accounts Receivable Allowance for Doubtful Accounts Pledges Receivable Allowance for Doubtful Pledges Inventories $ 470,000 160,000 (30,000) 930,000 (130,000) 400,000