Prepare journal entries for each of the transactions a) Last year, donations of $80,000 were received. These donations must be used to purchase new furniture for the Visitors Center. This year, the $80,000 amount, along with $20,000 of unrestricted cash, were used to purchase furniture b) A person donated $90,000 cash as a permanent endowment. The cash must be used to purchase securities. All interest earned on the securities may be used by for whatever purposes it wants. c) Interest of $2,000 was received on the permanent endowment from #4. The $2,000 was immediately spend on salaries for the period d) A local CPA has provided tax services on a pro bono basis. The fair market value of these services was $800. However, a few big name CPAs will charge as much as $1000 for similar services.