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2 The following are selected transactions of the specific-purpose fund, the plant fund, and the endowment fund of Toddville Hospital, a not-for-profit entity: 1. Received in the endowment fund new permanent endowments totaling $150,000 and new term endowments totaling $120.000. 2. Received in the plant replacement and expansion fund pledges of $1,500,000 for the new wing and estimated uncollectibles at 10 5 points percent. 3. Received in the specific-purpose fund gifts of $50,000 for research and $30,000 for education. 4. Received the following interest and dividends on investments: eBOOK Endowment fund (permanent) Plant fund Specific-purpose fund (research) $180, eee 45, eee 31, Bee Print References This year's interest and dividends in the endowment fund have a donor-imposed permanent restriction. 5. Notified that the specific-purpose fund in the general fund had fulfilled the agreements related to restricted gifts as follows: Research Education $55,00 32,800 Transferred cash of $70,000 to the general fund with the balance to be sent later. 6. Made the following investments: Endowment fund Plant fund Specific purpose fund $270, Bea 160,000 75.000 2 Required: Prepare appropriate journal entries for the transactions in the specific purpose fund, plant fund, and endowment fund. (Deblt before Credlt. Select the appropriate fund for each situation. If no entry is required for a transaction/event, select "No journal entry requlred" In the first account field.) Points 5 points Credit Transaction Fund General Journal Debit 1. Received in the endowment fund new permanent endowments totaling $150,000 and new term endowments totaling $120,000. 1 Record the receipt of the new permanent and new term endowments eBook Print Peterences 2. Received in the plant replacement and expansion fund pledges of $1,500,000 for the new wing and estimated uncollectibles at 10 percent. 2 Record the receipt of pledges and estimate the amount of uncollectibles for the new wing. 3. Received in the specific purpose fund gifts of $50,000 for research and $30,000 for education. 3 Record the receipt in the Specific Purpose Fund of gifts for research and education Folles monte N 4. Received the following interest and dividends on investments: Endowment fund (permanent) $100,000 Plant fund 45,000 Specific-purpose fund (research) 31,000 This year's interest and dividends in the endowment fund have a donor-imposed permanent restriction. Record the interest and dividends received in the permanent Endowment Fund. 5 points eBook Record the interest and dividends received in the Plant Fund. Print o References Record the interest and dividends received from the Specific-Purpose Fund for research. 2 5 points 5. Notified that the specific-purpose fund in the general fund had fulfilled the agreements related to restricted gifts as follows: Research $55,000 Education 32,000 Transferred cash of $70,000 to the general fund with the balance to be sent later. Record the agreements fulfilled related to restricted gifts and the transfer of cash to the 5 general fund with the balance to be sent later. eBook A Print 6. Made the following investments: References Endowment fund $270,000 Plant fund 160.000 Specific purpose fund 75.000 6 Record the investments made in the Endowment Fund. Record the investments made in the Plant Fund. Record the investments made in the Specific-Purpose Fund