As of December 31, 2016, the Halifax Fishing Museum Had

As of December 31, 2016, The Halifax Fishing Museum had unrestricted cash of $52,000, building and land with a net book value of $145,000, and permanently restricted collections totaling $ 105,000. There were no liabilities. The Museum has two programs: Operation of a Fishing Museum and Educational Programs. During the year ended December 31, 2017 the Museum incurred the following transactions:
1) Cash contributions to the Museum included a) unrestricted $ 512,000, b) restricted for educational programs $ 37,000 and c) restricted by the donor for endowment purposes $120,000.
2) Additional unrestricted cash receipts included $ 29,000 in fees from individuals and organizations using the Museum building as a meeting facility. Included in this is $ 3,000 for a meeting to be held in January 2016.
3) Incurred cash expenses:
$$\begin{array} { l r r r r } \text { Item }& \begin{array} { c } \text { Total } \\\text { Amount }\end{array} & \begin{array} { c } \text { Portion for } \\\text { Museum}\\\text { Operations }\end{array} & \begin{array} { r } \text { Portion for } \\\text { Education }\\\text{Programs}\end{array} & \text { Admin. } \\ & \\\text { Utilities - programs } & 60,000 & 35,000 & 25,000 & \\\text { Utilities - administration } & 25,000 & & & 25,000 \\\text { Salaries - programs } & 170,500 & 150,000 & 20,500 & \\\text { Salaries - administration } & 45,000 & & & 45,000 \\\text { Supplies - programs } & 104,000 & 94,000 & 10,000 & \\\text { Supplies - administration } & 7,000 & & & 7,000 \\\hline& 41,500 & 279,000 & 55,500 & 77,000\end{array}$$
4) Purchased land for future expansion to the adjoining lot in the amount of $ 35,000.
5) Depreciation on the Museum building amounted to $ 55,000 and is allocated on the basis of square feet: $ 40,000 to Museum operations, $ 5,000 to Education Programs, and $ 10,000 to administration.
6) Outstanding purchase orders for administrative supplies at 12-31-2017 totaled $2,000.
Required: Prepare a Statement of Activities and Changes in Net Assets for the Museum for the year ended 12-31-2017.