Complete The journal entry for the following transaction

Transaction

UGO receives total grant revenues of $4,048,455 a state grant of $195,000 and the balance from federal grants. There are no restrictions associated with the grants.

GL Code	Restriction	Debit	Credit

General Ledger Codes:

11000 Cash

12000 Investments

13000 Pledges receivable

14000 Grants receivable

15000 Other receivables

16000 Prepaid expenses

17001 Land

17002 Buildings and improvements

17003 Leasehold improvements

17004 Equipment

17500 Accumulated depreciation

18000 Investments endowment

21000 Line of credit

22000 Accounts payable

24000 Lease incentive liability

25000 Notes payable

31000 Net Assets

Restriction Codes

1 Without donor restrictions

2 With donor restrictions