The Good Friends Animal Society has a $1 million endowment contributed by an animal lover. Investment income and realized and unrealized gains and losses are donor-restricted to pay for costs of kitten nurseries. During the year, dividends and interest received in cash on endowment investments totaled $40,000, and unrealized gains on investments were $2,000. Endowment income spent on kitten nursery costs totaled $43,000. Prepare the journal entries to record the events described for the current year. If an account affects net assets, indicate which category of net assets is affected.