Turning Point Services (TPS), a Private Not-For-Profit Organization, Was Established

Turning Point Services (TPS), a private not-for-profit organization, was established on January 2, 2020 to provide training programs for those in career transition. The following events occur in 2020:
1) $1,000,000 was received in government funding, in the form of grants. Of this total, $600,000 was designated by the government for constructing a building, $200,000 was designated to be used to set up computer training programs, and the rest was unrestricted.
2) TPS received $200,000 in cash contributions and $130,000 in documented pledges to be received in 2021. All contributions are undesignated, and 10% of pledges are estimated to be uncollectible.
3) Expenses for the year were as follows:
$$\begin{array} { | l | r | r | r | } \hline &{ \begin{array} { c } \text { General } \\\text { Services }\end{array} } & \begin{array} { c } \text { Training } \\\text { Programs }\end{array} & \text { Fund-raising } \\\hline \text { Salaries } & \$ 40,000 & \$ 50,000 & \$ 20,000 \\\hline \text { Supplies } & 30,000 & 75,000 & 10,000 \\\hline \text { Utilities } & 30,000 & 25,000 & 5,000 \\\hline \text { Travel } & - - & - - & 15,000 \\\hline \text { Total } & \$ 100,000 & \$ 150,000 & \$ 50,000 \\\hline\end{array}$$ All of the above expenses were paid in cash, except for $25,000 still owed to suppliers. Of the $150,000 in expenses for training programs, $78,000 was financed by the government grant described in Item 1 above. Expenses are displayed functionally in the statement of activities.
4) Services were donated as follows (fair values of services provided are shown in parenthesis):
Audit by local CPA ($5,000)
High school students distributed fliers to the public ($2,000)
Contractor drafted plans for the building ($15,000)
Required
Prepare a 2020 statement of activities for Turning Point Services.