Investment losses need not impair the principal of not-for-profits' endowment funds. In 2014, the Rubin Center for the Arts received a $2 million endowment, the income of which was to be used to support local artists. The center invested the proceeds in securities. In 2014, owing to interest, dividends, and changes in market prices, the value of the endowment increased by $120,000. Of this amount, the center spent $80,000 on programs that were consistent with the endowment's restrictions. In 2015, owing to a market downturn, the portfolio incurred net losses of $60,000.
In 2016, it had net gains of $70,000. In neither 2015 nor 2016 did the center use any endowment resources to support its programs. In the absence of donor specifications and applicable statutes, what would be the balances, at the end of 2014, 2015, and 2016, in the center's (1) permanently restricted endowment fund and (2) related temporarily restricted fundfi Also indicate any impact on unrestricted funds.