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a. Prepare journal entries to record the transactions for 2020. Ref. Restricted cash General Journal Description Debit Credit 0 0 0 0 0 0

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a. Prepare journal entries to record the transactions for 2020. Ref. Restricted cash General Journal Description Debit Credit 0 0 0 0 0 0 Contributions revenue - unrestricted 0 0 To record receipt of initial resources provided by a private foundation. 1. Cash 0 0 Restricted cash 0 0 4 0 0 0 0 Contributions revenue -unrestricted 0 0 Contributions revenue - use restricted Contributions revenue-time restricted 0 0 0 0

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