need help with part b and c please explain answers

Required information [The following information applies to the questions displayed below.] The following is the preciosing trial balance for Allen University as of June 30, 2023. Additional Information related to net arente and the statement of cash flows is also provided. Additional Information Net assets released from donor restnctions totaled $426.850. The gain resultung from sale of investments was unrestricted. Thirty percent of the unrealized gain is related to net assets restricted for programs, with the remainder related to net assets without donor restrictions. Additional information is as follows: - The balance in cash and cash equivalents as of July 1, 2022, was \$615,540. - Tultion and Fees Recelvable increased by $10,230 - Pledges Recelvable decreased by $1,560. - Allowance for Doubtul Accounts was increased by $770 (the bad debt increased Institutional Support Expense). - Accounts Payable decreased by $2,900. - Accrued Liabilites decreased by \$1,120. - Deferred Revenue increased by \$6,200. - Depreclation Expense was $30.070. - Cash of $100.000 was used to retre bonds. - Investments were sold for $1,500.000 (at a gain of $70,000 ) and others were purchased for $1,250,000. - Net assets Without donor restrictions were used to purchase equipment at a cost of $33,000. Requitred b. Prepare a statement of finanicial positon for June 30, 2023. b. Prepare a statement of financial position for June 30,2023 . c. Prepare a statement of cash flows for the year ended June 30, 2023. (List of cash outflows should be indicated by a minus