i need help the 2 entries that have an x by them

Prepare journal entries to record the following transactions and events, based on the assumption that the nonprofit, with a June 30 fiscal year-end, uses a single account to record all unrealized and realized investment gains and losses. Then, prepare journal entries for Events 2 and 3, based on the assumption that the nonprofit separates unrealized from realized investment gains and losses. 1. On July 15 , a nonprofit received a donation of Apple stock that had a fair value of $97,500 at the time of the donation. The donor told the nonprofit that the stock could be sold and used only to finance a particular research project. 2. On December 31, when the nonprofit closed its books, the stock had a fair value of $99,450. 3. On February 15, the nonprofit sold the stock for $98,800. 4. On March 15, the nonprofit spent the entire $98,800 on the research project for which the donor made the gift