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Preparation of journal entries for a not-for-profit organization The Hampshire Historical Society is a not-for-profit organization whose mission is the preservation of Hampshire's historical treasures. During the year, the Society recorded a number of financial activities. Prepare journal entries for each of the following activities: a. The Society recognized the following support and revenues (the contributions are all on account and the investment returns are in cash): Support-contributions (without donor restrictions) $14,800,000 Support-contributions (with donor restrictions) 1,950,000 Revenues-investment (without donor restrictions) Revenues-investment (with donor restrictions) 155,200 460,800 General Journal Description Debit Credit Cash Contributions receivable Support-contributions (with donor restrictions) Revenues-investment (without donor restrictions) Revenues-investment (with donor restrictions) 0 0 O 0 0 Support-contributions (without donor restrictions)) 0 0 0 0 0 0 0 b. The Society recognized program expenses of $14,200,000 and expenses related to support activities of $2,220,000, both on account. Of the program expenses, $9,300,000 relates to net assets with donor restrictions and used in compliance with the donor's stipulations.