Current year cash receipts and disbursements for La Jolla Reptile Park, a private NFP organization, appear below.
1) Cash receipts from park guests, $350,000.
2) Cash contributions from friends of the park, $15,000.
3) Collections of documented pledges of contributions, $2,000.
4) Cash endowments donor-restricted in perpetuity, $35,000.
5) Grant received from a private trust, restricted to programs to protect reptiles, $2,500. $2,350 is spent on these programs.
6) Cash paid to acquire equipment, $18,000.
7) Cash invested in securities, $24,000. Cash received from the sale of securities, $4,000.
8) Donor-restricted cash accumulated in prior years, spent for programs: $8,000; spent for equipment, $20,000.
9) Program, fund-raising and administrative expenses not described above were $362,000; accounts payable increased $400 during the year, and depreciation included in expenses was $14,000.
10) Investment income was $9,000; consisting of cash received and $200 in unrealized losses.
Required
Prepare a statement of cash flows for La Jolla Reptile Park, in good form. The beginning cash balance was $4,000, and the direct method is used for cash from operating activities.

Question

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The Answer of Current year cash receipts and disbursements for La Jolla Reptile Park, a private NFP organization, appear below.
1) Cash receipts from park guests, $350,000.
2) Cash contributions from friends of the park, $15,000.
3) Collections of documented pledges of contributions, $2,000.
4) Cash endowments donor-restricted in perpetuity, $35,000.
5) Grant received from a private trust, restricted to programs to protect reptiles, $2,500. $2,350 is spent on these programs.
6) Cash paid to acquire equipment, $18,000.
7) Cash invested in securities, $24,000. Cash received from the sale of securities, $4,000.
8) Donor-restricted cash accumulated in prior years, spent for programs: $8,000; spent for equipment, $20,000.
9) Program, fund-raising and administrative expenses not described above were $362,000; accounts payable increased $400 during the year, and depreciation included in expenses was $14,000.
10) Investment income was $9,000; consisting of cash received and $200 in unrealized losses.
Required
Prepare a statement of cash flows for La Jolla Reptile Park, in good form. The beginning cash balance was $4,000, and the direct method is used for cash from operating activities.

Current Year Cash Receipts and Disbursements for La Jolla Reptile