Northeast Health Services, a Not-For-Profit Private Community Organization, Holds Long-Term

Northeast Health Services, a not-for-profit private community organization, holds long-term investments at the beginning of the current year as follows:
$$\begin{array} { | l | r | } \hline & \text { Market Value } \\\hline \text { Investment in debt securities } & \$ 600,000 \\\hline \text { Investment in IBM equity securities } & 500,000 \\\hline \text { Investment in Apple equity securities } & 700,000 \\\hline\end{array}$$ The debt securities were donated several years ago. The donor specified that the securities be held as a permanent endowment, with investment income to be used for nutrition counseling. The securities were worth $610,000 at the date of donation.
The IBM shares were purchased for $465,000 in cash donated as a permanent endowment. The donor did not specify any constraints on investment income or gains and losses, but the Board has a policy of using investment income on this endowment to help finance free infant immunizations in low income neighborhoods.
The Apple shares were purchased for $640,000 in cash donated as a permanent endowment. The donor specified that investment income and gains and losses be used for exercise programs.
Income on these investments for the year, and year-end market values are as follows:
$$\begin{array} { | l | c | c | } \hline & { \begin{array} { c } \text { Investment } \\\text { Income }\end{array} } & \begin{array} { c } \text { Year-End } \\\text { Market Value }\end{array} \\\hline \text { Investment in debt securities } & \$ 12,000 & \$ 604,000 \\\hline \text { Investment in IBM securities } & 25,000 & 520,000 \\\hline \text { Investment in Apple securities } & 5,000 & 650,000 \\\hline\end{array}$$ Required
Show how the events of the year are disclosed in Northeast's statement of activities, specifying the effect on each category of net assets.