31,
Without Donor
Restrictions
With Donor Restrictions
Account Title
Debit
Credit
Debit
Credit
Cash
3,000
1,600
Pledges receivable
1,000
500
Allowance for uncolectible pledges
300
Investments
3,200
Accrued interest receivable
100
Net assets, January 1 2018
6,700
2,000
Contributions
1,000
500
Membership Dues
1,500
Program service fees
3,000
Grant from county
2,500
Grant from state
2,500
Unrealized and realized gains on investments
200
Investment income
100
Luncheon Program Expense
7,200
Recreation program expense
3,400
Administration expenses
300
Net assets with donor-reclassifications out-
satisfaction of program restrictions
400
Net assets with donor-reclassifications in-
satisfaction of program restrictions
400
18,200
18,200
2,500
2,500