1 Received the following contributions:

Unrestricted pledges                            

$800,000

Restricted cash                                

95,000

Building fund pledges                            

50,000

Endowment fund cash                            

1,000

2 Collected the following pledges:

 

Unrestricted                                  

$450,000

Building fund                                  

20,000

3 Received the following unrestricted cash flows from

 

Theater party (net of direct costs)                    

$ 12,000

Bequests                                    

10,000

Membership dues                              

8,000

Interest and dividends                            

5,000

4 Program expenses incurred (processed through vouchers payable):

 

Medical services                              

$ 60,000

Community information services                      

15,000

5 Services expenses incurred (processed through vouchers payable):

 

General administration                          

$150,000

Fund raising                                  

200,000

6 Purchased fixed assets:

 

Fixed assets purchased with donor-restricted cash          

$ 18,000

Carleton’s policy is to release donor restrictions when assets are

 

7 Depreciation of all buildings and equipment in the land, buildings,

 

allocated as follows:

 

Medical services program                        

$ 4,000

Community information services program                

3,000

General administration                          

6,000

Fund raising                                  

2,000

8 Vouchers paid:

 

Paid vouchers payable                          

$330,000