The following are selected transactions of the specific-purpose fund, the plant fund, and the endowment fund of Toddville Hospital, a not-for-profit entity:

1. The endowment fund received new permanent endowments totaling \(\$ 150,000\) and new term endowments totaling \(\$ 120,000\).

2. The plant replacement and expansion fund received pledges of \(\$ 1,500,000\) for the new wing. Uncollectibles were estimated at 10 percent.

3. The specific-purpose fund received gifts of \(\$ 50,000\) for research and \(\$ 30,000\) for education.

4. Interest and dividends received on investments were:

5. The specific-purpose fund was notified that the general fund fulfilled the agreements related to restricted gifts as follows:

Cash of \(\$ 70,000\) was transferred to the general fund, with the balance to be sent later.

6. Investments made:

\section*{Required}
Prepare journal entries for the transactions in the specific-purpose fund, plant fund, and endowment fund, as appropriate.

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Endowment fund (permanent) Plant fund $100.000 45,000 Specific-purpose fund (research) 31,000