I only need part b answered, I have included my answers for part a to assist you solving part b

The following are the 202 transactions of the Midwest Heart Assoclation, which has the following funds and fund balances on 1. Had Unrestricted pledges totaling $765,000, of which $195,000 is for 203, and uncollectible pledges estimated at 8 percent. 2. Had restricted use grants totaling $170,000 3. Collected a total of $538,000 of current pledges and wrote off $32,000 of remaining uncollected current pledges. 4. Purchased office equipment for $11,000. 5. Used unrestricted funds to pay the $3,900 mortgage payment due on the bulldings. 6. Recelved interest and dividends of $27,800 on unrestricted investments and $5,200 on temporarily restricted Investments. An endowment investment with a recorded value of $5,100 was sold for $6,600, resulting in a realized transaction gain of $1,500. A donor-Imposed restriction specified that gains on sales of endowment investments must be maintained in the permanently restricted endowment fund. 7. Recorded and allocated depreclation as follows: 8. Had other operating costs of the current fund Net assets with donor restrictions: 9. Recelved clerical services totaling $2,500 donated during the fund drive. These are not part of the expenses reported in item 8 . It has been determined that these donated services should be recorded. required: a. Prepare journal entries for the transactions in 202. Note: If no entry Is required for a transactlon/event, select "No journal entry required" In the flrst account fleld b. Prepare a statement of activities for 202 The following are the 202 transactions of the Midwest Heart Assoclation, which has the following funds and fund balances on 1. Had Unrestricted pledges totaling $765,000, of which $195,000 is for 203, and uncollectible pledges estimated at 8 percent. 2. Had restricted use grants totaling $170,000 3. Collected a total of $538,000 of current pledges and wrote off $32,000 of remaining uncollected current pledges. 4. Purchased office equipment for $11,000. 5. Used unrestricted funds to pay the $3,900 mortgage payment due on the bulldings. 6. Recelved interest and dividends of $27,800 on unrestricted investments and $5,200 on temporarily restricted Investments. An endowment investment with a recorded value of $5,100 was sold for $6,600, resulting in a realized transaction gain of $1,500. A donor-Imposed restriction specified that gains on sales of endowment investments must be maintained in the permanently restricted endowment fund. 7. Recorded and allocated depreclation as follows: 8. Had other operating costs of the current fund Net assets with donor restrictions: 9. Recelved clerical services totaling $2,500 donated during the fund drive. These are not part of the expenses reported in item 8 . It has been determined that these donated services should be recorded. required: a. Prepare journal entries for the transactions in 202. Note: If no entry Is required for a transactlon/event, select "No journal entry required" In the flrst account fleld b. Prepare a statement of activities for 202