Lakeland School, a Private NFP Organization, Has the Following Equity

Lakeland School, a private NFP organization, has the following equity investments at the beginning of the year:
1) Securities valued at $125,000. The securities were purchased several years ago with $100,000 in cash held as a permanent endowment, as specified by the donor. Investment income received in cash is donor-restricted to specific programs. At year-end, the securities have a market value of $123,000. Dividend income for the year was $5,000.
2) Securities valued at $50,000. The securities were contributed in a previous year; fair value at the time of donation was $45,000. The donor specified that the securities were to be held as a permanent endowment, and investment income is unrestricted. At year-end, the securities have a fair value of $57,000. Dividend income for the year was $3,000.
3) Securities valued at $80,000. The securities are investments of excess cash. Dividend income was $2,500, and at year-end the securities have a fair value of $81,000.
Required
Prepare a schedule showing how the dividend income and unrealized gains and losses on the securities are reported on the statement of activities. For each item, identify the amount and the effect on net assets without donor restrictions and net assets with donor restrictions.