1. What journal entries were made to reclassify net assets during the year? (i.e. Temp Rest to Unrest)

13. NET ASSETS Temporarily restricted net assets consist of the following at April 30, 2018 and 2017 (in thousands): 2018 2017 1 Unspent contributions and related investment income for instruction and faculty support 2 Gifts received for construction of facilities $ 113,751 5,666 $ 119,417 $ 100,743 3,441 $ 104,184 Permanently restricted net assets were held, the income of which will benefit the following at April 30, 2018 and 2017 (in thousands): 2018 2017 4 Permanent endowment funds, for scholarships and related academic activity 5 Interest in trust assets 6 Student loans $ 93,545 18,960 6,316 $ 90,593 17,935 6,969 $115,497 $118,821 13. NET ASSETS Temporarily restricted net assets consist of the following at April 30, 2018 and 2017 (in thousands): 2018 2017 1 Unspent contributions and related investment income for instruction and faculty support 2 Gifts received for construction of facilities $ 113,751 5,666 $ 119,417 $ 100,743 3,441 $ 104,184 Permanently restricted net assets were held, the income of which will benefit the following at April 30, 2018 and 2017 (in thousands): 2018 2017 4 Permanent endowment funds, for scholarships and related academic activity 5 Interest in trust assets 6 Student loans $ 93,545 18,960 6,316 $ 90,593 17,935 6,969 $115,497 $118,821