Use the following information to complete the chart below:

The Art League is a not-for-profit organization dedicated to promoting the arts within the community. There are two programs conducted by the Art League: (1) exhibition and sales of members art (referred to as Exhibition) and (2) Community Art Education. Activities of the Art League are conducted by a part-time administrator, a part-time secretary-bookkeeper, and several part-time volunteers. The volunteers greet visitors, monitor the security of the exhibit hall, and handle the sales of art to the public. Art on exhibit is considered the property of the member artists, not the Art League. The post-closing trial balance for the Art League as of June 30, 2019, is shown here.

Following is information summarizing the transactions of the Art League for the year ended June 30, 2020.

1. During the year, unrestricted cash was received from the following sources: grants determined to be non-exchange transactions, $11,900, of which $4,750 had been reported as receivable on June 30, 2019; annual contributions from fund drives and other unrestricted gifts, $13,891; membership dues, $16,435; tuition and fees for educational workshops, $7,004; and sales of members art, $12,040, of which 10 percent represents commissions earned by the Art League.
2. Interest earnings were as follows: interest on investments without donor restrictions totaled $689; interest on investments restricted for programs totaled $928; interest on investments in the permanent endowment totaled $347 (these investment earnings are restricted for program use).
3. Grants receivable of $5,080 were recorded at year-end on a grant to complete and deliver a survey of art programs conducted in its county (the grant was determined to be an exchange transaction). Of the $5,080 the Art League had invoiced, $3,150 related to work done this year with the remaining $1,930 to be completed the first part of the new year and thus was reported as deferred revenue at year end.
4. The Art League receives free rent from the city at an estimated value of $18,300 a year.
5. Expenses incurred during the year were as follows: salaries and fringe benefits, $47,200; utilities $3,110; printing and postage, $1,340; and miscellaneous, $670. As of year-end, the balances of the following accounts were Prepaid Expenses, $870, and Accounts Payable and Accrued Expenses, $2,791.
6. During the year, $3,050 of short-term investments were sold, with the proceeds used to purchase two computers and a printer at a cost of $2,865. The resources used were restricted for the purchase of equipment.
7. In accordance with the terms of the Art League endowment, income earned by the endowment for the provision of free art instruction for children with disabilities was provided at a cost of $855. This amount was allocated to community art education.
8. Depreciation on equipment in the amount of $1,672 was recorded.
9. Expenses for the year were allocated 30 percent to Exhibition Program, 20 percent to Community Art Education, 30 percent to Management and General Expenses, and 20 percent to Fund-Raising.
10. Proceeds of art sales, net of commissions charged by the Art League, totaled $10,836. This amount was paid to member artists during the year.
11. All nominal accounts were closed at year-end.

The Question: Complete the following table showing the recording of the above information/transactions.

ART LEAGUE Post-closing Trial Balance June 30, 2019 Credits Debits $ 2,910 12,411 4,900 1,105 9,495 $ 2,456 Cash Short-term Investments Grants Receivable Prepaid Expense Equipment Allowance for Depreciation-Equipment Long-Term Investments-With Donor Restrictions Accounts Payable and Accrued Expenses Deferred Revenue Net Assets Without Donor Restrictions Net Assets With Donor Restrictions-Programs Net Assets With Donor Restrictions-Permanent Endowment Totals 5,797 2,679 3,100 9,041 13,545 5,797 $36,618 $36,618 Debit Credit 61270 21041 4750 16435 7004 1204 10836 1965 689 1275 5080 3150 1930 18300 18300 47,200 3,110 1,340 670 51,973 235 112 3,050 3,050 2,865 2,865 855 855 No General Journal 1 Cah Contributions - Without Donor Restrictions Grants Receivable Membership Dues Tuition and Fees Commission Revenue Payable to Artists | 2 Cash Investmetn Income - Without Donor Restrictions Investmet Income - With Donor Restrictions | 3 Grants Receivable Grant Revenue Deferred Revenue D 14 Rent Expense Contributions - Without Donor Restrictions E 5 Salaries and Benefits Expense Utilities Expense Printing and Posting Expense Miscellaneous Expense Cash Prepaid Expenses Accounts Payable and Accrued Expenses F 6(a) Cash Short-Term Investments G 6(b) Equipment Cash | 6(c) Net Assets Released-Satisfaction of Purpose Restriction-With Donor Restrictions Net Assets Released-Satisfaction of Purpose Restriction-Without Donor Restrictions 10 7(a) Community Art Education Cash J 7(b) Net Assets Released-Satisfaction of Purpose Restriction-With Donor Restrictions Net Assets Released-Satisfaction of Purpose Restriction-Without Donor Restrictions | 8 Depreciation Expense Allowance for Depreciation-Equipment L 9 Exhibition Program Community Art Education Management and General Fund-Raising Rent Expense Salaries and Benefits Expense Utilities Expense Printing and Posting Expense Miscellaneous Expense Depreciation Expense M 10 Payable to Artists Cash N 11(a) Contributions-Without Donor Restrictions Membership Dues Tuition and Fees Commission Revenue Investment Income-Without Donor Restrictions Net Assets Without Donor Restrictions Grant Revenue Community Art Education Management and General Fund-Raising 10 11(b) Investment Income-With Donor Restrictions Net Assets With Donor Restrictions P 11(c) Net Assets With Donor Restrictions Net Assets Released-Satisfaction of Purpose Restriction-With Donor Restrictions 0 11d) Net Assets Released-Satisfaction of Purpose Restriction-Without Donor Restrictions Net Assets Without Donor Restrictions 1,672 1,672 21,688 14,458 21,688 14,458 18,300 47,200 3,110 1,340 670 1,672 10,836 10,836 39,341 16,435 7,004 1,204 689 15,313 21,688 14,458 1,275 1,275