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Southeastern College began the year with endowment investments of $1,200,000 and $700,000 of restricted cash designated by a donor for capital additions 1. During the

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Southeastern College began the year with endowment investments of $1,200,000 and $700,000 of restricted cash designated by a donor for capital additions 1. During the year an additional $950,000 donation was received for capital additions. These funds together with those contributed in the prior year were used to purchase 150 acres of land adjacent to the university 2. An alum contributed $200,000 to the permanent endowment and pledged to providh an additional $400,000 early next year. The cash was immediately invested. 3. By terms of the endowment agreement interest and dividends received on the investments are restricted for scholarships. Gains on losses from changes in the fair value of the investments, however, are not distributed but remain in the endowment. During the year $48.000 of interest and dividend were received on endowment investments. 4. At year-end, the fair value of the investments had increased by $8,500 Required: Prepare journal entries to record the above transactions assuming a. Southeastern College is a public university b. Southeastern College is a private university FRA niversity FULL University epare journal entries to record the above transactions assuming Southeastern College is a public university. (If no entry is quired for a transaction/event, select "No Journal Entry Required in the first account field.) No Transaction General Journal Dobit Credit 1a Restricted Cash 950,000 Nonoperating-Capital Grants and Gifts 950,000 1b Capital Assets Restricted Cash 28 200,000 Restricted Cash Nonoperating--Additions to Permanent Endowment Blo 200,000 2b 200,000 Endowment Investments Restricted Cash 200,000 5 03 48,000 Restricted Cash Nonoperating-Investment Income 48,000 6 04 400,000 Endowment Investments Nonoperating-- Additions to Permanent Endowment 40,000 X Pubille University Private University > Answer is not complete. Complete this question by entering your answers in the tabs below. Public Private University University Prepare journal entries to record the above transactions assuming Southeastern College is a private university. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) No Transaction General Journal Debit 1a Restricted Cash Investment Income with Donor Restrictions 1 2 1b Land, Buildings and Equipment Restricted Cash 3 1c Restricted Cash Investment Income with Donor Restrictions 4 2a Investment Income without Donor Restrictions Public University Private UNIVERY

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