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United Charities' annual fund raising drive in 2010 raised pledges of $1,200,000 of which $800,000 were collected in 2010 and $200,000 were collected in 2011.United Charities estimates $150,000 of the remaining pledges will never be collected.
-In 2011, the change in unrestricted net assets is

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United Charities' annual fund raising drive in 2010 raised pledges of $1,200,000 of which $800,000 were collected in 2010 and $200,000 were collected in 2011.United Charities estimates $150,000 of the remaining pledges will never be collected.
-In 2011, the change in unrestricted net assets is

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In 2010, pledges of $1,200,000 were raised, of which $800,000 were collected during the year. This leaves us with $400,000 in uncollected pledges. Of these, $200,000 were collected in 2011, leaving $200,000 uncollected. However, United Charities estimates that $150,000 of these remaining pledges will never be collected. 
Therefore, the total collected in 2011 is $200,000 - $150,000 = $50,000. 
Since we have no information about other revenues or expenses, the change in unrestricted net assets is the amount collected in 2011, which is $50,000. 
Hence, the correct answer is B) $200,000 increase.

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