A local private not-for-profit health care entity incurred the following transactions during the current year. a. The entitys governing board announced that $182,000 in previously unrestricted cash will be used in the future to acquire equipment. The funds are invested until the purchase eventually occurs. b. Received a donation of $102,000 with the stipulation that all income derived from this money be used to supplement nursing salaries. c. Expended $31,000 for medicines. The entity received the money the previous year as a restricted gift for this purpose. d. Charged patients $622,000, 75 percent of which is expected to be covered by third-party payors. e. Calculated depreciation expense of $60,000. f. Received interest income of $37,000 on the investments the board acquired in transaction (a). g. Estimated that $42,000 of current accounts receivable from patients will not be collected and that third-party payors will reduce the amounts owed by $52,000 because of contractual adjustments. h. Consumed the medicines acquired in (c). i. Sold the investments acquired in (a) for $216,000. Spent all restricted cash (including [f] above) and $31,000 that previously had been given to the entity (with the stipulation that the money be used to acquire plant assets) for new equipment. No time restriction was assumed on this equipment. j. Received pledges for $148,000 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 $20,000 of this money will never be collected. Present value of the receivable is $120,000. a. Record each of these transactions in appropriate journal entry form. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) b. Prepare a schedule calculating the change in unrestricted, permanently restricted, and temporarily restricted net assets. (Amounts to be deducted should be indicated with minus sign.)