The December 31, 2015, statement of financial position for the Blood Donors of America Foundation is presented below.
Statement of Financial Position
December 31, 2015
Assets
Cash .............................................................................. $ 470,000
Accounts Receivable .......................................................... 160,000
Allowance for Doubtful Accounts ........................................... (30,000)
Pledges Receivable ............................................................. 930,000
Allowance for Doubtful Pledges ............................................. (130,000)
Inventories ....................................................................... 400,000
Investments ...................................................................... 19,300,000
Land .............................................................................. 1,300,000
Buildings and Improvements .................................................. 46,500,000
Equipment ........................................................................ 2,700,000
Accumulated Depreciation .................................................... (13,500,000)
Other Assets ...................................................................... 200,000
Total Assets ........................................................................ $58,300,000
Liabilities
Accounts Payable .................................................................. $ 700,000
Accrued Expenses ................................................................. 130,000
Deferred Revenue-Unrestricted ............................................... 100,000
Deferred Capital Addition ....................................................... 1,600,000
Long-term Debt ................................................................... 7,350,000
Total Liabilities .................................................................... 9,880,000
Fund Balances
Plant .................................................................................. 29,000,000
Endowment ......................................................................... 3,850,000
Restricted ............................................................................ 7,300,000
Unrestricted .......................................................................... 8,270,000
Total Fund Balances ............................................................... 48,420,000
Total Liabilities and Fund Balances ............................................. $58,300,000
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, 2015, using the following columnar format:

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Current Unrestricted Restricted Plan Endowment Total Current (Account Titles)