Required: Book journal entries for the following transactions:

1. During the year, a certified electrician contributed $10,000 in services to wiring a new building for the Community Family Service Agency and a nurse contributed $3,000 in services to provide professional services at the free clinic.

2. Contributions without donor restrictions and revenue were received in cash during 2022 from the following sources: legacies and bequests, $15,000; membership dues from individuals, $1,000; program service fees, $55,000; investment income, $2,900; and miscellaneous, $1,500. In addition, $250 of contributions for a special outreach project were collected.

3. For FY 2022, the Community Family Service Agency received $317,000 from the United Way. Of the amount received, $13,200 was recorded as a fund-raising expense, and the remainder was recorded as a cash contribution without donor restrictions.

4. Contributions received in cash in 2022 amounted to $20,000 of which $10,000 was specified by donors for use in 2023, $6,000 was restricted for a program, and $4,000 was restricted for the purchase of a plant asset.

5. Expenses incurred for a Special Outreach Project were: professional fees, $17,000, supplies, $4,500; and printing and publications, $1,600. All amounts were paid in cash:

6. Expenses for program services and supporting services were professional fees, $43,000; supplies, $7,800; telephone, $9,800; postage and shipping, $7,800; conferences, conventions and meetings, $13,800; and miscellaneous, $4,200. All expenses were credited to accounts payable.

7. The Community Family Service Agency spent $6,500 on counseling services that were provided to patients using funding that had been restricted earlier this year (see entry 4).

8. The natural classification of expenses was allocated to the various program and support categories as follows: Special Outreach Program: Professional Fee Expense, $17,000; Supplies Expense, $4,500; Printing and Publications Expense $1,600 Counseling Program: Professional Fee Expense, $43,000; Supplies Expense, $7,000; Conferences, Conventions and Meetings, $13,800 Management and General Support: Supplies Expense, $800; Telephone Expense, $9,800; Postage and Shipping, $7,800; Miscellaneous Expense, $4,200