A local private not-for-profit health care en the following transactions during the current year. a. governing board that $184,000 in previously unrestricted cash will sed in the future to acquire The funds are until the b. donation the stipulation that all income derived from this money used to pplement salaries. Sul $33,000 for medicines. The entity received the money the previous this purpose. ar as a restricted gift e. Calculated depreciation 80 of $62,000 sercected obe covered by thir panty Roors expense of which f Received interest income of $39,000 on the investments the boa acquired in transaction g. Estimated that S44,000 of current accounts receivable from patients will not be collected and that third party payors will reduce the amounts owed by $54,000 because of contractual adjustments h. the acquired in i. the investments (a) for spent all restricted cash and $33,000 that previously had been given to the entity (with the stipulation that the money be used acquire plant assets) for new equipment. No time restriction was assumed on this equipment. Received pledges for $150,000 in unrestricted donations. of the pledges, 10 percent are collected immediately with 90 percent to be received and used in future years, officials estimate that $21.000 of this money will never be collected. Present value of the receivable is $122,000 a. Record each of these transactions in appropriate journal entry form. (if no entry red for a select "No entry required he first account field iew transaction ist view generallournal Journal Entry Worksheet Record invest ent of funds set aside to acquire equipment