I do about ten 1120-H for HOA's. For many years. You are making this WAAAAAAY too hard.
Put the dues received on Line B. Put the total expenditures on LIne C AND Line D.
There is no need at all to have a list of expenditures. Unless, you did something like play the Lotto and win, etc. all expenditures that meet the 90% test __which is usually all of them are then on line D.
There is NO profit/loss unless you do non-HOA transactions. Well, except the $100 exemption, which was mentioned above by @Terry53029 So you end up with a $100 net loss.
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