Girls Education, a non-profit promoting the formal education of girls in economically depressed areas, receives a contribution of $100,000 that the donor restricts to purchasing technology and books for the girls in FY 01. In FY 01, Girls Education purchases books for $1,000 and electronic readers for $20,000.

Required

Make all necessary journal entries to record the transactions for FY 01.

L10 Girls Education Journal Entries
Instructions: Use this template to complete your work for L10 Girls Education Journal Entries. Widen columns as needed to accommodate entries.
A.
Date	Account			Debit	Credit
			Cash	$ 100,000.00
			Contribution-Restricted		$ 100,000.00
B.
Date	Account			Debit	Credit
			Books	$ 1,000.00
			Electronic Readers	$ 20,000.00
			Cash		$ 21,000.00
C.
Date	Account			Debit	Credit

Please help me with the third entry.