The following are the 20X2 transactions of the Midwest Heart Association, which has the following funds and fund balances on January 1, 20X2 $284,000 85,000 218,000 Unrestricted net assets Temporarily restricted net assets Permanently restricted (endowment) net assets 1. Had Unrestricted pledges totaling $697,000, of which $185,000 is for 20X3 and uncollectible pledges estimated at 8 percent. 2. Had restricted use grants totaling $180,000. 3. Collected a total of $526,000 of current pledges and wrote off $35,000 of remaining uncollected current pledges. 4. Purchased office equipment for $20,000. 5. Used unrestricted funds to pay the $3,400 mortgage payment due on the buildings. 6. Received interest and dividends of $28,200 on unrestricted investments and $5.500 on temporarily restricted investments. An endowment investment with a recorded value of $5,400 was sold for $7,000, resulting in a realized transaction gain of $1,600. 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: $12,400 7,200 11,000 15,700 9,300 Community services Public health education Research Fund-raising General and administrative Had other operating costs of the unrestricted current fund: 8. Community services Public health education $250,200 102.500 85,000 47,000 66,000 Research Fund-raising General and administrative 9. Received clerical services totaling $2,300 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 jounal entries for the transactions in 20X2. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet