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The University of Danvilie is a private not-for-profit university that starts the current year with $700,000 in net assets: $400.000 Without donor restrictions and $300.000 with donor restrictions. The $300,000 is composed of $200,000 with purpose restrictions and $100,000 that must be held permanently. The following transactions occurred during the yeat. a. Charged students 51.2 million for tuition and fees. b. Receved a donation of equity investments that had cost the owner $100,000 but is worth $300,000 cuerently. According to the terma of the gift, the university muet hoid the investments forever but can spend the dividends for any purpose. Any changes in the value of these securities mt Ild forever and cannot be spent. c. Received a cash donation of $74. . that must be spent to acquire laboratory equipment. d. Awarded scholarships to students in the amount of $100.000. e. Paid salary expenses of 5145,000 (tenchingh $80,000 (research), $50.000 (edministrativeh and $40.000 (fundraising) f Leamed that a tenured faculty member is contributing his services for this year and will not accept his $80,000 salary. His time is 70 percent teaching and 30 percent research. 9. Spent $200,000 of the money in (c) on laboratory equipment. The donot had made no specilications about the recording of the acquisition. The equipment is used 80 percent of the time for research and 20 percent of the time for teaching. n. Learned that the imvestments in (b) are wo -. 735.000 at the end of the year. 1. Received cash dividends of $9,000 on the w. . tments in (b) t. Computed depreciation expense for the year on the equipment in (g) as $32.000. k. The schoor's board of trustees votes to set aside $100.000 of previously uncestricted cash for the future purchase of library books. 1. Recelved an unconditional promise of $10,000 halfwiy through the year. The schoal expects to collect the money in three years. The $10,000 future payment has a present volue of $7,513 based on a reasonable antinul interest rate of to percent. m. Recelved an art object as a gift. It is worth $70,000. For financial reporting, it qualifies as work of art/museum piece. The school prefers not to record such gitts uniess required. n. Paid ubities and other general expenses of $79,000 (teachingl, $45,000 (research, $43,000 (fundraising), and $50,000 (administretive). a. Recelved free services from alumini who come to campus each week and put books on the shelves in the library. Over the course of the year, the 5cho ol would have paid $103,000 to have this work done. p. Near the end of the yeat, the school recelved a pledge of $40,000 to be colected in two years. It is judged to be conditional and has a present value of $31,200. a. Prepare joumal entries for each transaction, (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions and round your answers to the nearest whole dollar amount.) Journal entry worksheet Focth- Fraer ifebits beloin cradita. Statement of Activities For the Yoar Ended Docember 31, 20XX 6.68 points Exchange revenues and gains