Hi, I posted this question in here recently and got the wrong answer so let's try again. Please answer in the format below. Please note that each entry only has three lines to use and each line must be used.

Pharoah College pooled the individual investments of three of its funds on December 31,2024 . The recorded value and the fair market value of the investments on December 31,2024 , are presented here: During 2025, the investment pool earned dividends of $11,900 and interest of $18,100 and distributed cash in these amounts to the respective funds. Realized gains on transactions of the investment pool amounted to $20,000 and were reinvested in securities held in the pool. Prepare the journal entries that are necessary in the records of each of the funds to account for the earnings of the investment pool during 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Loan Fund Quasi-Endowment Fund Life Income Fund List of Accounts Accounts Payable Accounts Receivable Accrued Expenses Allowance for Depreciation Allowance for Doubtful Accounts Allowance for Doubtful Pledges Allowance for Uncollectible Loans Annuity Payable Assets Whose Use is Limited Bad Debt Expense Bank Loan Book Rentals and Fines Revenue Buildings Cash Circulating Library Expenses Community Services Expenses Construction in Process Contribution Revenue Deferred Revenue Deferred Support Donated Services Due from Annuity Fund Due from Endowment Fund Due to General Fund Due to Loan Fund Due to Restricted Current Fund Due to Specific Purpose Fund Due to Unexpended Plant Fund Due to Unrestricted Current Fund Educational and General Expenses Endowment Fund Endowment Income Equipment Excess of Restricted Receipts Over Transfers to Revenue Excess of Revenue Over Expenses Exhibits Expenses Expenses Fund Balance Fund Balance-Term Fund Raising Expenses Gain from Operations General and Administrative Expenses General Fund General Service Expenses Grants Receivable Income from Board - Designated Funds Interest Income Interest on Deferred Tuition Interest Receivable Inventory Investment in Common Stock Investment in Savings Certificates Investment in U.S. Treasury Bills Investment Income Investments Land Loan Receivable Long-term Debt Loss from Operations Mortgage Payable Net Assets Released from Restrictions Net Investment in Plant No Entry Other Assets Other Fund Balance Other Operating Revenue Other Professional Services - Research Operating Expenses Patient Service Revenue Plant Fund Plant Replacement Fund Poetry Collection Expenses Prepaid Expenses Private Gifts and Grants Provision for Uncollectible Pledges Expenses Realized Gains on Investments Research Library Expenses Restricted Fund Revenues Scholarship Expenses Service Fees Revenue State Appropriation Receivable State Appropriations Revenue