The Orange County Rescue Mission, Inc., receives the following donations:
1. A donor contributes cash, with no restrictions or conditions.
2. An accountant provides services in maintaining organization records.
3. Volunteers provide services in staffing the local soup kitchen.
4. A donor signs an agreement promising to contribute cash next year.
5. A donor contributes land. The Mission has no accounting policy regarding donations of long-lived assets.
6. A donor contributes cash, specifying that it be used to support a program to teach life skills to battered women.
Required
For each of the above donations, identify the effect on net assets. Use the following alternatives: UR affects unrestricted net assets TR affects temporarily restricted net assets PR affects permanently restricted net assets N does not affect net assets