\begin{tabular}{|c|c|c|c|c|} \hline Entry & Account & & Debit & Credit \\ \hline \multirow[t]{3}{*}{1} & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & To reclass the cash contribution & & & \\ \hline \multirow[t]{10}{*}{2} & & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & To record fundraising expense & & + & \\ \hline & & ^ & 0 & 0 \\ \hline & 1 & & 0 & 0 \\ \hline & To record fundraising contribution & & - & \\ \hline & & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & 1 & v^ & 0 & 0 \\ \hline & To record pledge with allowance for nonreceipt & & & \\ \hline \multirow[t]{5}{*}{3} & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & To record the payment of the pledged contribution & & & \\ \hline \multirow[t]{4}{*}{4} & & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & 1 & ^ & 0 & 0 \\ \hline & To record cash donations & & & \\ \hline \multirow[t]{6}{*}{5} & & ^ & 0 & 0 \\ \hline & 1 & & 0 & 0 \\ \hline & To reclass the satisfaction of program restrictions & & & \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & To record the disbursement for salaries & - & & \\ \hline \multirow[t]{12}{*}{6} & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the admission fee revenue & & & \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & ^ & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline \end{tabular} Journal entries, statement of activities, statement of functional expenses for a nonprofit transactions; also, prepare a statement of activities and a statement of expenses by function and nature for the year ended June 30 . spending. experience, SSS estimated it would collect 90 percent of the pledges. 3. SSS collected $29,600 in cash on the pledges received in Transaction 2 and wrote off the other pledges as uncollectible. 4. SSS trustees received the following cash donations: a. $12,000 from T. Robbins, to be used solely for the purpose of a special presentation of The Marriage of Figaro at the Shawshank Correctional Center in Ossining. b. $20,000 from the Chester County Council on the Arts, to be used for any purpose deemed appropriate by the trustees. 5. SSS performed The Marriage of Figaro at Shawshank, spending the entire $12,000 donation on salaries for the performers. Expenses were charged to the Special events function. 6. SSS collected $129,600 in admissions fees from its opera performances during the year. It also had the following expenses, which it paid in cash: 7. SSS received the benefit of the following donated services during the year: a. G. Verdi, a lawyer, prepared contracts with the performers. Had Verdi charged for this work, the cost to SSS would have been $3,200. b. W. A. Mozart, a carpenter, constructed sets for the regular events. Had Mozart charged for this work, the cost to SSS would have been $6,400. c. Local bankers G. Donizetti and G. Puccini served as ushers for all performances. Had SSS paid for this work, the cost would have been $800. Note: If no journal entry is necessary, use the account titles No entry required - debit and No entry required - credit with zero for the debit and credit amounts