(Funds used by VHWOs)

Using the following coding system, indicate which fund or funds would be used to record each of the transactions described.

UCF Unrestricted Current Fund RCF Restricted Current Fund LBEF Land, Building, and Equipment Fund EF Endowment Fund 1. The organization received unrestricted pledges of $\$ 400,000$, to be used in the current year. Of this amount, $\$ 390,000$ is expected to be collected.
2. Jane Public gave the organization securities with a market value of $\$ 1.2$ million. The gift provided that the principal must be maintained intact; however, the income could be spent for any purpose approved by the governing board.
3. John Dough gave the organization $\$ 50,000$, stipulating that his gift could be used only for a specific research project.
4. Salaries of employees involved in rendering services to the public totaled $\$ 75,000$.