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faloztine Museum of Arts, a not$-$for$-$protit instituton, engaged in the following transactions during its fiscal year ending June $32,2021.$ Propere appropriate journal entries, Indicating the types of funds $($by restrictiveness$)$ in which they would be recorded.

Us$.$ng funds restricted for this purpose, the mu seum purchased $$300\mathrm{.}000$ of equipment for their movie theater.

The museum charged an annual depreciation of $$30,000.$