The following are the 20X2 transactions of the Midwest Heart Association, which has the following funds and fund balances on January 1, 20X2:

Unrestricted net assets	$	290,000
Temporarily restricted net assets		85,000
Permanently restricted (endowment) net assets		221,000

1.	Had Unrestricted pledges totaling $672,000, of which $210,000 is for 20X3 and uncollectible pledges estimated at 8 percent.
2.	Had restricted use grants totaling $180,000.
3.	Collected a total of $525,000 of current pledges and wrote off $31,000 of remaining uncollected current pledges.
4.	Purchased office equipment for $14,000.
5.	Used unrestricted funds to pay the $3,300 mortgage payment due on the buildings.
6.	Received interest and dividends of $27,800 on unrestricted investments and $6,400 on temporarily restricted investments. An endowment investment with a recorded value of $5,100 was sold for $7,000, 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:

Community services	$	13,000
Public health education		7,400
Research		10,500
Fund-raising		15,600
General and administrative		9,000

8.	Had other operating costs of the unrestricted current fund:

Community services	$	250,800
Public health education		102,500
Research		90,000
Fund-raising		39,000
General and administrative		62,000

9.	Received clerical services totaling $2,400 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 20X2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)