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 $ 290,000 Net assets with donor restrictions 308,000 Had Unrestricted pledges totaling $739,000, of which $170,000 is for 20X3, and uncollectible pledges estimated at 8 percent. Had restricted use grants totaling $240,000. Collected a total of $532,000 of current pledges and wrote off $37,000 of remaining uncollected current pledges. Purchased office equipment for $12,000. Used unrestricted funds to pay the $3,600 mortgage payment due on the buildings. Received interest and dividends of $28,000 on unrestricted investments and $6,400 on temporarily restricted investments. An endowment investment with a recorded value of $5,500 was sold for $6,700, resulting in a realized transaction gain of $1,200. 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 $ 12,900 Public health education 7,000 Research 10,400 Fund-raising 15,300 General and administrative 9,300 Had other operating costs of the current fund Net assets with donor restrictions: Community services $ 250,900 Public health education 102,500 Research 80,000 Fund-raising 48,000 General and administrative 65,000 Received clerical services totaling $2,000 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: Prepare journal entries for the transactions in 20X2.

A. Record the unrestricted pledges and estimated uncollectible pledges.

B. Record the restricted use grants.

C. Record the pledges collected.

D. Record the write-off of the uncollected pledges.

E. Record the purchase of office equipment.

F. Record the unrestricted funds used to pay the mortgage payments.

G. Record the investment income.

H. Record the gain on the sale of the investment.

I. Record the depreciation allocations.

J. Record the operating costs.

K. Record the fund-raising expenses against the donated services.