The following information belong to ABC Nonprofit Organization:

Statement of Financial Position (ending 31 March 2019)

Current assets	50,000	Current liabilities	40,000
Noncurrent assets	185,000	Net Assets Unrestricted	150,000
		Temporary Rest	20,000
		Permanently Rest	25,000
Total assets	235,000	Total liabilities & net assets	235,000

Trial Balance (from 1 April 2019 – 31 March 2020)

	Dr.	Cr.
Contributions – temporarily restricted		80,000
Contributions – unrestricted		74,500
Membership dues – unrestricted		10,000
Program fees – unrestricted		12,000
Fundraising events – temporarily restricted		25,000
Grants – unrestricted		2,000
Investments (government bonds)		65,000
Investment income – temporarily restricted (10 %)		6,500
Gain on sale of investments – temporarily restricted		1,000
Program expenses – unrestricted	121,000
Management and general expenses – unrestricted	32,000
Statistical discrepancy	23,000
Fundraising expenses – temporarily restricted	100,000
	276,000	286,000
Note :

a. Fundraising expenses include 30 % from contributions, 30 % from fundraising events, and the remaining from the investment income.

b. Depreciation expense on the noncurrent assets is at 15 % pa.

Q. 

Prepare statement of activities and statement of financial position ending 31 March 2020.