1) a) Cash Revenues - temporarily restricted contributions Revenues - permanently restricted contributions Endowment Investments Cash b) Cash Accounts receivable

Unearned revenues Revenues - student tuition and fees Cash Unearned revenues c) Cash Allowance for uncollectible tuition and fees Accounts receivable Expenses - institutional support Allowance for uncollectible tuition and fees d) Cash Revenues - unrestricted investment income e) Cash State appropriations receivable State appropriations receivable Revenues - state government appropriations f) Cash Revenues - temporarily restricted contributions g) Cash Investments Revenues - temporarily restricted gain on sale of investments Revenues - temporarily restricted investment income h) Expenses - Instruction Expenses - Research Expenses - Institutional Support Expenses - Student Aid Expenses - Student Services Expenses - Operation and Maintenance of Plant Accounts payable Cash i) Expenses - Research Cash Reclassification out - temporarily restricted - satisfaction of program restrictions Reclassification in - unrestricted - satisfaction of program restrictions j) Accounts payable

90,000

45,000

1,686,000 148,000 66,000

158,000

308,000 12,000

9,000

6,000

75,000

40,000

30,000

24,000

500,000 400,000 100,000 100,000 200,000 500,000

13,000

13,000

40,000

Cash k) Cash Revenues - temporarily restricted endowment income l) Cash Contributions receivable Revenues - unrestricted contributions Expenses - Institutional Support Allowance for uncollectible contributions 16,000 14,000 7,000

2,000

45,000 45,000

2) Washbush Private University Statement of Activities For the year ended June 30, 20X9 Unrestricted

45,000

1,900,000

158,000

Change in net assets: Revenues and gains: Tuition and fees Contributions Gov't appropriations, grants, and contracts Endowment income Net realized gains on investments Other investment income Total revenues and gains Net assets released from restrictions: Satisfaction of program restrictions Total Expenses and losses: Intruction Research Institutional support Student aid Operation and maintenance of plant Student services Total expenses and losses Increase (decrease) in net assets Net assets, beginning Net assets, ending

1,900,000 30,000 40,000

6,000 1,976,000 13,000 1,989,000

320,000 500,000 413,000 111,000 100,000 500,000 200,000 1,824,000 165,000 487,000 652,000

9,000

6,000

75,000

40,000

30,000

21,000 1,100 1,900

60,000 1,740,000

13,000

13,000

40,000

7,000

30,000

2,000

Temporarily restricted

Permanently restricted

Total

75,000 7,000 1,100 1,900 85,000 (13,000) 72,000

45,000

45,000

1,900,000 150,000 40,000 7,000 1,100 7,900 2,106,000 2,106,000

45,000

72,000 40,000 112,000

45,000 50,000 95,000

500,000 413,000 111,000 100,000 500,000 200,000 1,824,000 282,000 577,000 859,000