The following are selected transactions of the specific-purpose fund, the plant fund, and the endowment fund of Toddville Hospital, a not-for-profit entity 1. Received in the endowment fund new permanent endowments totaling $150,000 and new term endowmentstotaling $120,000 2. Received in the plant replacement and expansion fund pledges of $1,500,000 for the new wing and estimated uncollectibles at 10 percent. 3. Received in the specific-purpose fund gifts of $50,000 for research and $30,000 for education 4. Received the following interest and dividends on investments Endowment fund (permanent) Plant fund Specific-purpose fund (research) $100,000 45,000 31,000 This year's interest and dividends in the endowment fund have a donor-imposed permanent restriction 5. Notified that the specific-purpose fund in the general fund had fulfilled the agreements related to restricted gifts as follows Research Education $55,000 32,000 Transferred cash of $70,000 to the general fund with the balance to be sent later. 6. Made the following investments Endowment fund Plant fund Specific-purpose fund $270,000 160,000 75,000 Required Prepare appropriate journal entries for the transactions in the specific-purpose fund, plant fund, and endowment fund. (Select the appropriate fund for each situation. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)