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 endowments totaling $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)	$	100,000
Plant fund		45,000
Specific-purpose fund (research)		31,000

This years 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	$	55,000
Education		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	$	270,000
Plant fund		160,000
Specific-purpose fund		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.)

Transaction Fund General Journal Debit Credit 1. Received in the endowment fund new permanent endowments totaling $150,000 and new term endowments totaling $120,000. Record the receipt of the new permanent and new term endowments. 2. Received in the plant replacement and expansion fund pledges of $1,500,000 for the new wing and estimated uncollectibles at 10 percent. Record the receipt of pledges and estimate the amount of uncollectibles for the new wing. 3. Received in the specific-purpose fund gifts of $50,000 for research and $30,000 for education. 3 Record the receipt in the Specific Purpose Fund of gifts for research and education. 4. Received the following interest and dividends on investments: Endowment fund (permanent) 100,000 Plant fund 45,000 Specific-purpose fund (research) 31,000 This year's interest and dividends in the endowment fund have a donor-imposed permanent restriction