The following transactions occurred during the fiscal year ended February 28, 2025. 1. Fees were billed as follows: Service fees \\( \\quad \\$ 30,810 \\) Book rentals \\( \\quad 43,890 \\) Support Grants Gifts Total Revenue Service Fees Book Rentals and Fines Investment Income Total Total Support and Revenue Expenses Program Services Circulating library Research library Exhibits Community services \\( \\$ 69,000 \\) 23,000 110,000 \\begin{tabular}{rrr} \\hline 68,000 \\\\ \\hline 201,000 & \\( -0- \\) \\\\ \\hline\\( \\$ 581,000 \\) & \\( \\$ 88,000 \\) \\\\ \\hline \\end{tabular} \\$-0- \\( \\begin{array}{r}23,000 \\\\ 110,000 \\\\ \\frac{68,000}{} \\\\ \\hline 201,000 \\\\ \\hline \\$ 581,000 \\\\ \\hline\\end{array} \\) \\( \\$ 217,000 \\) 95,000 18,000 11,000 10. Depreciation amounted to \\( \\$ 9,101 \\) for the year. It should be allocated as follows: 11. Prepaid Expenses should be \\( \\$ 55,77.8 \\). The difference should be allocated to: (a) Prepare journal entries to record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Blue Library, a nonprofit organization, presented the following statement of financial position and statement of activities for its fiscal year ended February 28, 2024. 6. During the year, \\( \\$ 492,100 \\) worth of vouchers were paid. Adjustment Data 7. Accounts Payable and Accrued Expenses at February 28, 2025, should be \\( \\$ 235,640 \\). The difference should be allocated to the following expenses: 8. Additions to the research library in the amount of \\( \\$ 68,400 \\) that were approved in (5) above were made in accordance with the terms of a contribution that had been received earlier and that was restricted for that purpose. 9. The current market value of the investments is \\( \\$ 1,032 ; 420 \\) (no investment transactions occurred). 10. Depreciation amounted to \\( \\$ 9,101 \\) for the year. It should be allocated as follows: Prepare journal entries to record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) 2. \\( \\$ 39,290 \\) of the Grant Receivable was received. Another grant in the amount of \\( \\$ 20,170 \\) was promised. 3. Contributions in the amounts summarized below were received: 4. Investment income totaled \\( \\$ 76,140 \\) for the year. 5. Vouchers for the year were approved as follows: The following transactions occurred during the fiscal year ended February 28, 2025. 1. Fees were billed as follows: Service fees \\( \\quad \\$ 30,810 \\) Book rentals \\( \\quad 43,890 \\) Support Grants Gifts Total Revenue Service Fees Book Rentals and Fines Investment Income Total Total Support and Revenue Expenses Program Services Circulating library Research library Exhibits Community services \\( \\$ 69,000 \\) 23,000 110,000 \\begin{tabular}{rrr} \\hline 68,000 \\\\ \\hline 201,000 & \\( -0- \\) \\\\ \\hline\\( \\$ 581,000 \\) & \\( \\$ 88,000 \\) \\\\ \\hline \\end{tabular} \\$-0- \\( \\begin{array}{r}23,000 \\\\ 110,000 \\\\ \\frac{68,000}{} \\\\ \\hline 201,000 \\\\ \\hline \\$ 581,000 \\\\ \\hline\\end{array} \\) \\( \\$ 217,000 \\) 95,000 18,000 11,000 10. Depreciation amounted to \\( \\$ 9,101 \\) for the year. It should be allocated as follows: 11. Prepaid Expenses should be \\( \\$ 55,77.8 \\). The difference should be allocated to: (a) Prepare journal entries to record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Blue Library, a nonprofit organization, presented the following statement of financial position and statement of activities for its fiscal year ended February 28, 2024. 6. During the year, \\( \\$ 492,100 \\) worth of vouchers were paid. Adjustment Data 7. Accounts Payable and Accrued Expenses at February 28, 2025, should be \\( \\$ 235,640 \\). The difference should be allocated to the following expenses: 8. Additions to the research library in the amount of \\( \\$ 68,400 \\) that were approved in (5) above were made in accordance with the terms of a contribution that had been received earlier and that was restricted for that purpose. 9. The current market value of the investments is \\( \\$ 1,032 ; 420 \\) (no investment transactions occurred). 10. Depreciation amounted to \\( \\$ 9,101 \\) for the year. It should be allocated as follows: Prepare journal entries to record the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) 2. \\( \\$ 39,290 \\) of the Grant Receivable was received. Another grant in the amount of \\( \\$ 20,170 \\) was promised. 3. Contributions in the amounts summarized below were received: 4. Investment income totaled \\( \\$ 76,140 \\) for the year. 5. Vouchers for the year were approved as follows