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

Net assets without donor restrictions	$ 282,000
Net assets with donor restrictions	309,000

Had Unrestricted pledges totaling $719,000, of which $150,000 is for 20X3, and uncollectible pledges estimated at 8 percent.

Had restricted use grants totaling $200,000.

Collected a total of $534,000 of current pledges and wrote off $35,000 of remaining uncollected current pledges.

Purchased office equipment for $14,000.

Used unrestricted funds to pay the $3,800 mortgage payment due on the buildings.

Received interest and dividends of $28,600 on unrestricted investments and $5,400 on temporarily restricted investments. An endowment investment with a recorded value of $5,400 was sold for $6,800, resulting in a realized transaction gain of $1,400. A donor-imposed restriction specified that gains on sales of endowment investments must be maintained in the permanently restricted endowment fund.

Recorded and allocated depreciation as follows:

Community services	$ 12,000
Public health education	7,600
Research	10,300
Fund-raising	15,400
General and administrative	9,200

Had other operating costs of the current fund Net assets with donor restrictions:

Community services	$ 250,200
Public health education	105,000
Research	84,000
Fund-raising	40,000
General and administrative	67,000

Received clerical services totaling $2,600 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:

Prepare journal entries for the transactions in 20X2.

Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.