The endowment was in the form of an apartment building.Principal is to kept intact, and the net earnings are to be used in financing scholarships to non for profit organizations camps designed to help instill positive character qualities in participants; transactions were made

1. expenses and accrued liabilities paid in cash were

headlight,and power 5,200

janitors wage(including previously accrued $150) 3,000

painting and decorating 3,750

repairs 1,500

taxes (including 1,800 previously accrued) 3,750

management fee 4500

miscellaneous expenses 1500

total 23,200

I need to prepare journal entries to record these transactions in the trust fund.