Prepare journal enteries 1. College A received a grant (cash) of $200 million. from which $100 million was intended for building, equipment and lab purchase. The Board set aside $20 million as an endowment which needed to be invested in securities. The rest of the money has no restrictions placed on it whatsoever. 2. College also got endowment of $60 million in bonds and stocks from an external donor. Income from which is unrestricted. 3. College also got $15 million contribution from the federal government for use in studying current accounting issues. 4. College expend $5 million of monies received in #3 on activities related to studying current accounting issues. 5. Assume a beginning balance in Net Assets Unrestricted of $600 million. What is the ending balance in this account?