During the year ended December 31, 2012, a not-for-profit
performing arts entity received the following donor-restricted
contribution and investment income:
Cash contribution of $100,000 to be permanently invested.
Cash dividends and interest of $6,000 to be used for the acquisition
of theater equipment.
As a result of these cash receipts, the statement of cash flows for
the year ended December 31, 2012, would report an increase of