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The following information was excerpted from the records of the East End Golf and Tennis Club, an NFPO. All account balances are as of the fiscal year ended June 30, 2013, except for the net asset balances at the beginning of the year. Prepare a statement of activities for the East End Golf and Tennis Club.Revenues dues.......................... 600,000Revenues golf lessons...................... 80,000Revenues tennis lessons..................... 55,000Expenses golf and tennis pros................... 105,000Other expenses associated with golf courses and tennis courts ........ 475,000Administration expenses...................... 65,000Assessments against members, restricted for capital improvements...... 200,000Net assets released from restriction due to satisfaction of program restrictions.. 70,000Net unrealized and realized gains on temporarily restricted investments ..... 20,000Net assets at beginning of year unrestricted.............. 60,000Net assets at beginning of year temporarily restricted........... 80,000
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