Based on the attached trial balance, please prepare for the NFP the following: 1) Statement of Financial Postion; 2) Statement of Activities; and 3) Statement of Functional Expenses, consistent with the methodology reflected in the current course and required under Topic 958.
Fair Housing and Medical Assistance, NFP
Adjusted (pre-closing) Trial Balance
As of December 31, 2017
	Program/Supp Svc.		Debit	Credit
Cash and cash equiv.; without donor rest.			86,416
Cash and cash equiv., with donor rest.			45,687
Contributions receivable, net, without donor rest.			166,298
Contributions receivable, net, with donor rest.			13,875
Grants receivable current, without donor rest.			8,125
Grants receivable current, with donor rest.			172,458
Inventory, supplies			916,181
Prepaid expenses			21,906
Capital assets, net of accumulated depreciation			3,044,737
Pledge receivable, noncurrent, without donor rest.			4,000
Pledge receivable, noncurrent, with donor rest.			10,000
Accounts payable				21,183
Accrued payroll and employee benefits				167,928
Deferred grant revenue, with donor rest.				172,458
Capital lease obligations				7,629
Net assets without donor rest.				3,572,196
Net assets with donor restrictions				366,755
Net assets released from restriction			325,867	325,867
Revenue	Program A			1,095,172
Revenue	Program B			181,433
Revenue	Program C			8,096
Revenue	Program D			173,686
Investment income				194,869
Contributions				1,310,597
Grants, with Donor Restrictions				28,674
Salaries and wages	Program A		771,004
Salaries and wages	Program B		164,131
Salaries and wages	Program D		180,509
Volunteer services	Program A		117,177
Facilities, Misc.	Program B		8,856
Facilities, Misc.	Program C		22,965
Facilities, Misc.	Program D		242
Facilities, Misc.	Administrative		165,967
Development	Fundraising		151,257
Employee benefits, taxes and other	Program A		205,773
Employee benefits, taxes and other	Program B		36,999
Employee benefits, taxes and other	Program C		7,403
Employee benefits, taxes and other	Program D		43,566
Employee benefits, taxes and other	Administrative		35,181
Employee benefits, taxes and other	Fundraising		30,156
Consulting Expense	Program A		78,683
Consulting Expense	Program B		6,365
Consulting Expense	Program C		1,806
Consulting Expense	Program D		4,111
Consulting Expense	Administrative		17,634
Consulting Expense	Fundraising		2,263
Depreciation	Program A		89,035
Depreciation	Program B		1,472
Depreciation	Program D		74
Depreciation	Administrative		22,259
Rents and leases	Program A		113,508
Rents and leases	Progam B		8,197
Rents and leases	Program C		56,028
Rents and leases	Program D		30,057
Rents and leases	Administrative		16,374
Rents and leases	Fundraising		27,781
Utilities & supplies	Program A		63,228
Utilities & supplies	Progam B		83,627
Utilities & supplies	Program C		57,951
Utilities & supplies	Program D		11,048
Utilities & supplies	Administrative		17,926
Utilities & supplies	Fundraising		3,220
Events	Fundraising		136,015
Grant-writing	Fundraising		20,400
Loss on disposal of assets			745
Totals			7,626,543	7,626,543

7,626,543

7,626,543