4. Entity A receives the following donations: Cash of P2M to be used at the discretion of Entity A's management Cash of P3M restricted for the acquisition of equipment. Trust fund of P5M which Entity A shall never use; only the income therefrom. ds. Entity A acquires an equipment for $3M and receives cash dividends of #200,000 from the investment at the end of the period. dt. du. Requirements: a. Record the transactions above under a fund accounting system. b. Compute for the ending balances of unrestricted, temporarily restricted, and permanently restricted net assets