According to the trial balance below:

Unrestricted Current Fund

Account Title	Debit	Credit
Cash	11,000
Contributions receivable	20,000
Investments	22,000
Allowance for uncollectible contributions		5,000
Unrestricted support-contributions		115,000
Unrestricted support-donated services		10,000
Unrestricted revenue-investment income		1,000
Unrestricted gains-unrealized investment gains		2,000
Unrestricted asset reclassifications in-satisfaction of program restrictions		3,000
Care of animals expense	50,000
Special programs expense	3,000
Administrative expenses	30,000
	136,000	136,000
Restricted Current Fund
Account Title	Debit	Credit
Cash	14,000
Temporarily support-contributions		17,000
Temporarily restricted asset reclassifications out-satisfaction of program restrictions	3,000
	17,000	17,000
Endowment Fund
Account Title	Debit	Credit
Investments	47,000
Permanently restricted support-contributions		50,000
Permanently restricted losses-unrealized investment losses	3,000
	50,000	50,000

Complete the following template :

	With Donor Restrictions
Revenues, Gains and Other Support:
Contributions
Donated services
Investment income
Realized/Unrealized investment gains(losses)
Net assets released from restrictions: satisfaction of program restrictions
Total Revenues, Gains and Other Support:
Expenses:
Care of animals expense
Special programs expense
Administrative expenses
Total expenses
Changes in net assets
Net assets, beginning of year
Net assets, end of year