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	$	285,000
Temporarily restricted net assets		81,000
Permanently restricted (endowment) net assets		220,000

1.	Had Unrestricted pledges totaling $674,000, of which $205,000 is for 20X3 and uncollectible pledges estimated at 8 percent.
2.	Had restricted use grants totaling $240,000.
3.	Collected a total of $538,000 of current pledges and wrote off $36,000 of remaining uncollected current pledges.
4.	Purchased office equipment for $10,000.
5.	Used unrestricted funds to pay the $3,100 mortgage payment due on the buildings.
6.	Received interest and dividends of $27,800 on unrestricted investments and $5,500 on temporarily restricted investments. An endowment investment with a recorded value of $5,600 was sold for $7,300, resulting in a realized transaction gain of $1,700. 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	$	12,900
Public health education		7,100
Research		10,000
Fund-raising		16,000
General and administrative		9,000

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

Community services	$	250,300
Public health education		103,000
Research		82,000
Fund-raising		42,000
General and administrative		64,000

9.	Received clerical services totaling $2,800 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.)

Please do all parts

transaction list 1. Record the unrestricted pledges and estimated uncollectible pledges. 2. Record the restricted grants receivable. 3. Record the pledges collected 4. Record the write-off of the uncollected pledges. 5. Record the purchase of office equipment. 6. Record the unrestricted funds used to pay the mortgage payments. 7. Record the investment in 8. Record the gain on the sale of the investment 9. Record the depreciation allocations. 10. Record the operating costs 11. Record the fund-raising expenses against the donated Services transaction list 1. Record the unrestricted pledges and estimated uncollectible pledges. 2. Record the restricted grants receivable. 3. Record the pledges collected 4. Record the write-off of the uncollected pledges. 5. Record the purchase of office equipment. 6. Record the unrestricted funds used to pay the mortgage payments. 7. Record the investment in 8. Record the gain on the sale of the investment 9. Record the depreciation allocations. 10. Record the operating costs 11. Record the fund-raising expenses against the donated Services