The Teal Animal Care Shelter is a not for profit organization that cares for cats and dogs until they are adopted by people searching for a pet. It uses a fund accounting system with a CUF (Current Unrestricted Fund), CRF (Current Restricted Fund), and EF (Endowment Fund). Expenses of the shelter are assigned to the functional areas of Care of Animals Program, Special Programs, and Administrative Expenses. The attached transactions occurred for the shelter for the year ending December 31, 20X1.

REQUIRED: Prepare general journal entries, in proper form, to record the attached transactions on the books of Teal Animal Care Shelter for the year ending December 31, 20X1. Indicate for which net asset class the entry should be made (UR--Unrestricted, TR-- Temporarily Restricted, and PR--Permanently Restricted). Omit explanations. Use the letter of the transaction as the date.

	TEAL ANIMAL CARE SHELTER LIST OF SUMMARY TRANSACTIONS FOR YEAR ENDING DECEMBER 31, 20X1
(a)	The shelter received unrestricted pledges in the amount of $125,000. Of this amount, it is estimated that $5,000 of this amount will be uncollectible.
(b)	Donors made contributions of the following items.
	(1) Donor 1 contributed common stocks with a fair market value of $6,500 and a basis to the donor of $3,200 on the date of donation. The donor stipulated that the stock and its related earnings may be used for any purpose which the governing board deems appropriate.
	(2) Donor 2 contributed cash in the amount of $5,000 with the stipulation that the amount can only be used for a program that trains pets which are to be provided to the elderly.
	(3) Donor 3 contributed bonds with a fair market value of $10,000 and a basis to the donor of $8,500 on the date of donation. The donor stipulated that the donation must be held in perpetuity as an endowment and the earnings on the principal amount be used for care of the animals only.
(c)	Volunteers contributed the following services to the shelter.
	(1) A veterinarian spends one day a month providing any medical needs for the animals. If the shelter had to pay for these services, the cost would be $500 per day or a total of $6,000 for the year.
	(2) A heart surgeon spent twelve days feeding the dogs and cats at the shelter. The surgeon earns $750 per day performing his regular job.
(d)	The shelter received $1,200 in cash dividends on the common stock and $1,000 in interest on the bonds donated in (b) above.
(e)	The shelter received cash donations in the following amounts: $50,000 unrestricted; $5,000 that must be used for care of animals; $15,000 to be used only for expanding the shelter facilities.
(f)	Accounts payable in the amount of $25,600 were paid during the year.
(g)	Amounts spent for operating expenses of the shelter for the year included the following: salaries, $52,000; payroll taxes, $4,680; utilities, $2,520; rent, $6,200; supplies, $6,700; and expenses for educational programs, $1,250. Of these items, the salaries and rent were paid in cash and the remainder were acquired on account.
(h)	The shelter classifies its expenses into three categories: Educational Programs, General Support, and Fund Raising Support. The salaries and payroll taxes should all be charged to General Support. The remaining expenses should be allocated in the following manner: 25% to Educational Programs, 60% to General Support; and 15% to Fund Raising Support.