The following are the 202 transactions of the Midwest Heart Association, which has the following funds and fund balances on January 1, 202: 1. Had Unrestricted pledges totaling $704,000, of which $150,000 is for 203, and uncollectible pledges estimated at 8 percent. 2. Had restricted use grants totaling $240,000. 3. Collected a total of $522,000 of current pledges and wrote off $32,000 of remaining uncollected current pledges. 4. Purchased office equipment for $15,000. 5. Used unrestricted funds to pay the $3,700 mortgage payment due on the buildings. 6. Received interest and dividends of $28,200 on unrestricted investments and $5,900 on temporarily restricted investments. An endowment investment with a recorded value of $5,300 was sold for $7,200, resulting in a realized transaction gain of $1,900. A donor-imposed restriction specified that gains on sales of endowment investments must be maintained in the permanently restricted endowment fund. 7. Recorded and allocated depreciation as follows: 8. Had other operating costs of the current fund Net assets with donor restrictions: 9. Received clerical services totaling $3,000 donated during the fund drive. These are not part of the expenses reported in item 8 . It has been determined that these donated services should be recorded. Required: a. Prepare journal entries for the transactions in 202. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the unrestricted pledges and estimated uncollectible pledges. Note: Enter debits before credits. b. Prepare a statement of activities for 202