A donor gives investments to Juarez Foundation for the Treatment of TMJ, a nonprofit organization, on January 15, 2021. The fair value of the investments was $200,000 at the date of the gift. The donor restricts the use of the gift for research on TMJ surgical treatments. By March 31, 2021, the investment value has grown to $226,000. On May 3, 2021 the Foundation sells the investments for $215,000. By June 30, 2021, the Foundation had spent $175,000 on research related to TMJ surgical treatments. Record the following journal entries: 1. Donation on January 15, 2021. 2. Unrealized gain/loss on March 31, 2021. 3. Sale of investments on May 3, 2021. 4. Expenses for research on TMJ surgical treatments through June 30, 2021. 5. Satisfaction of donor restrictions on June 30, 2021.