Based on the following data, prepare a Statement of Activities for a nonprofit organization called, Yoga for the Disabled. Assume that all balances are as of December 31 unless otherwise noted.
• Unrestricted support- contribution $335,000,000
• Unrestricted support- donated materials $10,000,000
• Unrestricted support- donated facilities $8,000,000
• Unrestricted and support- donated services- $10,000,000
• Unrestricted support- special events $75,000,000
• Unrestricted revenues- membership dues $17,300,000
• Unrestricted revenues-investment income $34,000,000
• Unrestricted gain - gain on sale of equipment $10,000,000
• Expenses - education $184,000,000
• Expenses -- research $103,800,000
• Expenses - management and general $151,200,000
• Expenses - fundraising $91,000,000
• Expenses - direct costs of special events $25,000,000
• Expenses - interest $20,000,000
• Restricted support - contributions $275,000,000
• Restricted revenue s- investment income $35,500,000
• Permanently restricted support - contributions $55,000,000
• Permanently restricted revenues - investment income $10,500,000
• Permanently restricted gain $1,400,000
• Unrestricted net assets, January 1 $750,000,000
• Temporarily restricted net assets, January 1 $250,000,000
• Permanently restricted net assets, January 1 $300,000,000