The investments are allocated as follows: 58% are unrestricted, 42% are donor restricted. Investment income (paid in cash) is 3% for the current year.\ \ During the year, the organization received $10,360,000 in donations without donor restrictions and $1,036,000 in donations with donor restrictions. All of these donations are on account. In addition, it recognized program expenses of $9,620,000 and expenses relating to support of $1,369,000, both on account. Of the program expenses, $1,740,000 is spent using net assets with donor restrictions for approved purposes, thus receiving the appropriate release from the donors restrictions.\ \ Decatur collected $11,010,000 of contributions receivable, paid $9,730,000 of payables, and purchased additional land in the amount of $481,000 (depreciation expense of $400,000 allocated 80% to program expenses and 20% to support expenses). Interest expense on the long-term debt is included in the expenses referenced above, and no repayment of the principal is recognized during the year.\ \ a. Prepare journal entries for the organizations financial activities during the year.