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INVOLVE was incorporated as a not$-$for$-$profit organization on January $1,2023.$ During the fiscal year ended December $31,2023,$ the following transactions occurred.

A business donated rent$-$free office space to the organization that would normally rent for $$36,600$ a year.

A fund drive raised $$193,000$ in cash and $$116,000$ in pledges that will be paid next year. A state government grant of $$166,000$ was received for program operating costs related to public health education.

Salaries and fringe benefits paid during the year amounted to $$210,160.$ At year$-$end, an additional $$17,600$ of salaries and fringe benefits were accrued.

A donor pledged $$116,000$ for construction of a new building, payable over five fiscal years, commencing in $2025.$ The discounted value of the pledge is expected to be $$95,860.$

Office equipment was purchased for $$13,600.$ The useful life of the equipment is estimated to be five years. Office furniture with a fair value of $$11,200$ was donated by a local office supply company. The furniture has an estimated useful life of $10$ years. Furniture and equipment are considered net assets without donor restrictions by INVOLVE.

Telephone expense for the year was $$6,800,$ printing and postage expense was $$13,600$ for the year, utilities for the year were $$9,900$ and supplies expense was $$5,900$ for the year. At year$-$end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $$5,200.$

Volunteers contributed $$16,600$ of time to help with answering the phones, mailing materials, and various other clerical activities.

It is estimated that $90$ percent of the pledges made for the $2024$ year will be collected. Depreciation expense is recorded for the full year on the assets recorded in item $5.$

All expenses were allocated to program services and support services in the following percentages: public health education, $35$ percent; community service, $30$ percent; management and general, $25$ percent; and fund$-$raising, $10$ percent.

Net assets were released to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.

d$.$ Prepare a statement of cash flows for the year ended December $31,2023.($List of cash outflows should be indicated by a mi sign. Round the intermediate and final answers to the nearest dollar amount$)$

$\backslash$table$[[$INVOLVE$,],[$Statement of Cash Flows,$],[$For the Year Ended December $31,2023,],[$Cash Flows from Operating Activities:,$],[,],[,],[$Net Cash Provided by Operating Activities,$],[$Cash Flows from Investing Activities:,$],[,],[$Net Increase in Cash,$],[$Beginning Cash,$],[$Ending Cash,$]]$

Rarnnciliation of Channas in Nat $$ esate tn Nat Cash Provided hu Oneratinn Artivities

$CD$