Love and Help (LH) is a voluntary health and welfare organization. The following events happened in 2020.

1. LH received unrestricted cash contributions of $12,000 and unconditional promises to give totaling $18,000. Of this $18,000 contribution receivable, $3,000 is not collectible until 2021. LH estimates that 15% of the pledges will be uncollectible. LH collected $15,000 of the contributions receivable due in 2020 and wrote off $2,000 as uncollectible.

2. On January 1, 2020, Todd Construction donated a used van to the organization. The fair value of the van is $5,000, and it has a four-year remaining useful life. The van will be used in the organization's community service program.

3. A fund-raising event for LH featured a dinner and dance. Ticket sales for the dinner totaled $2,850, and expenses of the fund-raiser amounted to $750.

4. LH offers regular memberships for $15 and sustaining memberships for $50 and over. All members are entitled to the same newsletter and local discount coupons that are distributed when the dues are received. LH received 500 regular memberships and 150 sustaining memberships.

5. LH receives securities (fair value of $25,000) with a stipulation that they permanently endow a park enhancement project. Income earned on the securities is restricted to use for the park enhancement project. Dividend income is $1,250.

6. LH had supplies on hand of $2,200 at January 1, 2020. The organization purchased supplies for $11,500 during the year and received donations of supplies that had a fair value of $5,500 in addition to the $500 already received. At the end of 2018, the inventory on hand was $3,200. The supplies used were allocated to recreation programs, 30%; community service programs, 40%; fund-raising expenses, 10%; and general administration, 20%.

7. LHs equipment owned has been recorded as an unrestricted asset. The organization allocates the $16,000 depreciation expense on the equipment to its programs and general administration as follows: $6,000 to recreation program, $8,000 to community service, and $2,000 to management and general.

8. LH purchased equipment costing $5,000. The equipment was financed by $3,000 from contributions with donorimposed restrictions that were accumulated for purchase of the equipment and $2,000 from general resources.

Instructions: Prepare journal entries for the events. Indicate whether each entry would affect unrestricted (UR), temporarily restricted (TR), or permanent restricted (PR) net assets. Expense data are recorded based on types of services provided.