EXERCISE 19.3 Journal Entries for a Library LO 3 LO 7 The Franklin Public Library received a restricted contribution of $300,000 in 2020. The donor specified that the money must be used to acquire books of poetry written in the sixteenth century. As of December 31, 2020, only $100,000 of the restricted resources had been expended. Required: Prepare the journal entries necessary to record these events during 2020. Indicate the fund in which cach journal entry is recorded. WEB 11