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com Liabilities Accounts payable Accrued interest payable Customer deposits Noncurrent liabilities Total liabilities Deferred inflows of resources Net position Net investment in capital assets Restricted: Economic development Public safety Human services Bond covenants Unrestricted (deficit) Total net position 5. The New Cumberland Food Ministry (private NFP organization) receives the following donations: N - A donor contributes $3,000 cash, with no restrictions or conditions. An electrician provides services valued at $10,000 to modernize the ministry's wiring and heating. 4 . An accountant provides payroll services valued at $4,000. Volunteers provide services valued at $1,000 in warehousing and delivering food. A donor signs an agreement promising to contribute cash in three years. The present value of the donation is $50,000. 6. A donor contributes a delivery van, valued at $14,000, with no restrictions as to use. A donor contributes $25,000 in cash, specifying that it be used to support nutritional programs open to the community. Required (15 points) Prepare the journal entry to record each contribution. If the account used affects net assets, indicate the category of net assets that is affected. Use N/A to indicate if no entry is appropriate