Prepare the journal for the following transactions

March 1 Donation of $900 cash, with no restriction. 2 James Dean donates $10,000 with the requirement that it be used to purchase x-ray equipment for the patients. 3 Paid with check #100 the March office rent of $500. 4 The electricity bill has not arrived. It is estimated that the amount of usage is $425. Record the accrual entry. 5 Received $400,000 as a gift donation. 6 A grant of $1,000 was received with the condition that it be used to attend homeless People. 7 Property was purchased for $100,000. A down payment of $50,000 was made from Unrestricted cash and the remainder with a 12% mortgage. 8 Received $200,000 from fund raising campaigns. 9 Paid the total of $6,000 for vouchers payable due. 10 Depreciation for the equipment purchased was $2,000.