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INVOLVE was incorporated as a not-for-profit voluntary health and welfare organization on January 1, 2020. During the fiscal year ended December 31, 2020, the following transactions occurred.

1. A business donated rent-free office space to the organization that would normally rent for $35,000 a year.
2. A fund drive raised $185,000 in cash and $100,000 in pledges that will be paid within one year. A state government grant of $150,000 was received for program operating costs related to public health education.
3. Salaries and fringe benefits paid during the year amounted to $208,560. At year-end, an additional $16,000 of salaries and fringe benefits were accrued.
4. A donor pledged $100,000 for construction of a new building, payable over five fiscal years, commencing in 2022. The discounted value of the pledge is expected to be $94,260.
5. Office equipment was purchased for $12,000. The useful life of the equipment is estimated to be five years. Office furniture with a fair value of $9,600 was donated by a local office supply company. The furniture has an estimated useful life of 10 years. Furniture and equipment are considered net assets without donor restrictions by INVOLVE.
6. Telephone expense for the year was $5,200, printing and postage expense was $12,000 for the year, utilities for the year were $8,300, and supplies expense was $4,300 for the year. At year-end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $3,600.
7. Volunteers contributed $15,000 of time to help with answering the phones, mailing materials, and various other clerical activities.
8. It is estimated that 90 percent of the pledges made for the 2021 year will be collected. Depreciation expense is recorded for the full year on the assets recorded in item 5.
9. All expenses were allocated to program services and support services in the following percentages: public health education, 35 percent; community service, 30 percent; management and general, 20 percent; and fund-raising, 15 percent.
10. Net assets were released to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.
11. All nominal accounts were closed to the appropriate net asset accounts.

Required

1. Prepare journal entries to record these transactions. Expense transactions should be initially recorded by object classification; in entry 9 expenses will be allocated to functions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

No	Transaction	General Journal	Debit	Credit
A	01	Rent Expense	35,000
		ContributionsWithout Donor Restrictions		35,000
B	02	Cash	335,000
		Contributions Receivable	100,000
		ContributionsWithout Donor Restrictions		185,000
		ContributionsWith Donor RestrictionsProgram		250,000
C	03	Salaries and Benefits Expense	224,560
		Cash		208,560
		Salaries and Benefits Payable		16,000
D	04	Contributions Receivable	100,000
		ContributionsWith Donor RestrictionsTime		94,260
		Discount on Contributions Receivable		5,740
E	05	Equipment and Furniture	21,600
		Cash		12,000
		ContributionsWithout Donor Restrictions		9,600
F	06	Telephone Expense	5,200
		Printing and Postage Expense	12,000
		Utilities Expense	8,300
		Supplies Expense	4,300
		Cash		26,200
		Accounts Payable		3,600
G	07	No Journal Entry Required
H	8(a)	Provision for Uncollectible Pledges	10,000
		Allowance for Uncollectible PledgesUnrestricted		10,000
I	8(b)	Depreciation Expense	3,360
		Allowance for DepreciationEquipment and Furniture		3,360
J	09	Public Health Education Program	105,952
		Community Service Program	90,816
		Management and General	60,544
		Fund-Raising	45,408
		Rent Expense		35,000
		Salaries and Benefits Expense		224,560
		Telephone Expense		5,200
		Printing and Postage Expense		12,000
		Utilities Expense		8,300
		Supplies Expense		4,300
		Provision for Uncollectible Pledges		10,000
		Depreciation Expense		3,360
K	10	Net Assets ReleasedSatisfaction of Purpose RestrictionWith Donor Restrictions	105,952
		Net Assets ReleasedSatisfaction of Purpose RestrictionWithout Donor Restrictions		105,952
L	11a.	Record the closure of all nominal accounts at year end.
		ContributionsWithout Donor Restrictions	229,600
		Net Assets Without Donor Restrictions	73,120
		Public Health Education Program		105,952
		Community Service Program		90,816
		Management and General		60,544
		Fund-Raising		45,408

11b. Record the transfer of contributions to net assets with donor restrictions account.

11c. Record the transfer to with donor restrictions account.

11d. Record the transfer to without donor restrictions account.