The Juniper University, an institution of higher learning organized as a not-for-profit organization, has a permanently restricted endowment from a donor who stipulated that earnings are to be used for program services. The investment produced $60,000 in investment eamings in the current year but the value of the investment fell by $100,000 at year end as a result of temporary market conditions. The Juniper University spent $30,000 on programs designated by the donor. In the Amount column, indicate the total impact on each account account group as a result of the events or transactions described above. Enter neqative amounts by using a ". If no amount is recorded, enter a zero (0) in the Amount column. A Line Item Amount 123 Revenues without donor restrictions 2 25 Revenues with donor restrictions 3 123 Expenses without donor restrictions 4 123 5 Expenses with donor restrictions Loss on investment (without donor restriction) 123 6 123 investment (with donor restriction) 7 Loss 21 Net assets with donor restrictions released from restrictions 123 Endowment funds released from restrictions 10 Net assets without donor restrictions 21 11 Net assets with donor restrictions 2 345 6 7 4Previous Naxt '=Reminden Direclions