The Art League is a not-for-profit organization dedicated to promoting the arts within the community. There are two programs conducted by the Art League: (1) exhibition and sales of members art (referred to as Exhibition) and (2) Community Art Education. Activities of the Art League are conducted by a part-time administrator, a part-time secretary-bookkeeper, and several part-time volunteers. The volunteers greet visitors, monitor the security of the exhibit hall, and handle the sales of art to the public. Art on exhibit is considered the property of the member artists, not the Art League. The post-closing trial balance for the Art League as of June 30, 2022, is shown here.

ART LEAGUE
Post-closing Trial Balance
June 30, 2022
	Debits		Credits
Cash	$	2,525
Short-term Investments		13,511
Grants Receivable		6,000
Prepaid Expense		1,270
Equipment		10,045
Allowance for DepreciationEquipment					$	2,566
Long-Term InvestmentsWith Donor Restrictions		5,907
Accounts Payable and Accrued Expenses						2,789
Net Assets Without Donor Restrictions						9,151
Net Assets With Donor RestrictionsPrograms						18,845
Net Assets With Donor RestrictionsPermanent Endowment						5,907
Totals	$	39,258			$	39,258

Following is information summarizing the transactions of the Art League for the year ended June 30, 2023.

1. During the year, cash was received from the following sources: grants that had been reported as a receivable on June 30, 2022, $6,000; annual contributions without donor restrictions from fund drives and other unrestricted gifts, $21,421; membership dues, $16,985; tuition and fees for educational workshops, $7,114; and sales of members art, $12,150, of which 20 percent represents commissions earned by the Art League.
2. Interest earnings were as follows: interest on investments without donor restrictions totaled $700; interest on investments restricted for programs totaled $939; interest on investments in the permanent endowment totaled $358 (these investment earnings are restricted for program use).
3. A grant receivable of $5,300 was recorded at year-end on a grant to complete and deliver a survey of art programs conducted in the county (the grant was determined to be an exchange transaction). The $5,300 the Art League invoiced related to work done this year.
4. The Art League receives free rent from the city at an estimated value of $19,400 a year.
5. Expenses incurred during the year were as follows: salaries and fringe benefits, $48,300; utilities, $3,220; printing and postage, $1,450; and miscellaneous, $780. As of year-end, the balances of the following accounts were Prepaid Expenses, $980, and Accounts Payable and Accrued Expenses, $2,956.
6. During the year, $3,600 of short-term investments were sold, with the proceeds used to purchase two computers and a printer at a cost of $2,975. The resources used were restricted for the purchase of equipment.
7. In accordance with the terms of the Art League endowment, income earned by the endowment was used to provide free art instruction for children with disabilities at a cost of $965. This amount was allocated to community art education.
8. Depreciation on equipment in the amount of $1,782 was recorded.
9. Expenses for the year were allocated 30 percent to Exhibition Program, 30 percent to Community Art Education, 25 percent to Management and General Expenses, and 15 percent to Fund-Raising.
10. Proceeds of art sales, net of commissions charged by the Art League, totaled $9,720. This amount was paid to member artists during the year.
11. All nominal accounts were closed at year-end.

Prepare journal entries to record these transactions. Expense transactions should be initially recorded by object classification unless otherwise instructed; in entry 9, expenses will be allocated to functions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

++++++just need help with wrong parts

\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Answer is not complete. } \\ \hline No & Transaction & General Journal & Debit & Credit \\ \hline \multirow[t]{7}{*}{ A } & 01 & Cash & 63,670 & \\ \hline & & Contributions-Without Donor Restrictions & & 21,421 \\ \hline & & Grants Receivable & & 6,000 \\ \hline & & Membership Dues & & 16,985 \\ \hline & & Tuition and Fees & & 7,114 \\ \hline & & Commission Revenue & & 2,430 \\ \hline & & Payable to Artists & & 9,720 \\ \hline \multirow[t]{3}{*}{ B } & 02 & Cash & 1,997 & \\ \hline & & Investment Income-With Donor Restrictions & & 1,297 \\ \hline & & Investment Income-Without Donor Restrictions & & 700 \\ \hline \multirow[t]{2}{*}{C} & 03 & Grants Receivable & 5,300 & \\ \hline & & Grant Revenue & & 5,300 \\ \hline \multirow[t]{2}{*}{ D } & 04 & Rent Expense & 19,400 & \\ \hline & & Contributions-Without Donor Restrictions & & 19,400 \\ \hline \multirow[t]{7}{*}{E} & 05 & Salaries and Benefits Expense & 48,300 & \\ \hline & & Utilities Expense & 3,220 & \\ \hline & & Printing and Postage Expense & 1,450 & \\ \hline & & Miscellaneous Expense & 780 & \\ \hline & & Cash & & 55,532 \\ \hline & & Prepaid Expenses & 980 & \\ \hline & & Accounts Payable and Accrued Expenses & 2,956 & \\ \hline \multirow[t]{3}{*}{F} & 6(a) & Cash & 4,700 & \\ \hline & & Short-Term Investments & & 3,600 \\ \hline & & & 4,700 & \\ \hline \end{tabular}