The Shannon Community Kitchen provides hot meals to homeless and low-income individuals and families; it is the organizations only program. It is the policy of the kitchen to use restricted resources for which the purpose has been met before resources without donor restrictions. The Kitchen had the following revenue and expense transactions during the 2023 fiscal year.

Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. Cash donations without donor restrictions of $26,100 were received. A philanthropist also contributed $4,100, which was to be used for the purchase of Thanksgiving dinner foodstuffs.
2. A local grocery store provided fresh produce with a fair value of $1,200. The produce was immediately used.
3. Volunteers from the local university contributed 155 hours to preparation and serving of meals. The estimated fair value of their labor was $1,850.
4. The Kitchen received a $6,100 federal grant for the purchase of institutional kitchen appliances.
5. A local foundation gave the Kitchen $7,100 to support serving hot meals next year. The money is to be returned to the foundation if the Kitchen does not serve at least 5,100 meals next year.
6. At Thanksgiving time, the Kitchen spent $5,200 on foodstuffs for preparation of the Thanksgiving dinner.