yes i need a help with 12-18. thank you

12-15. The Abby Arboretum (AA) is a not-for-profit organi- recreation programs for youthful offenders and zation that has several programs, a contract with the county in which i is located and through contributions from local citizens. Its contract with the county provides for reimburse- ment of allowable costs based on monthly billings to the county. FYA uses the accrual basis of ac- counting, and the following transactions occurred for its efforts. Indicate which, if any, of the following activitics should be recorded as donated services. a. An architect drew up blueprints for a new greenhouse free of charge. AA would have hired an architcct otherwise. b. The architect makes phone calls to past clients and investors to raise contributions on behalf 1. FYA received pledges of gifts in the amount of $25,000, to be used as the FYA board of directors of AA for a capital campaign to f 2. FYA collected $17,000 cash on the pledges c. After the greenhouse is bil, the architect spends several days planting vegetables and 3. FYA received a gift of Intel stock that had a fair market value of $1,300 total at the time of the gift. The donor sent FYA's president a letter with 12-16. Indicate whether each of the following actions would result in a change in unrestricted, temporarily restricted the gift, saying that p or permanently restricted net assets this year: be used only to purchase athletic equipment for the basketball team. FYA sold the stock upon a. A donor gives the organization a cash contri- bution to be used for expanding the organiza tion's food pantry program. 4. FYA paid $800 cash for athletic equipment, using b. The organization eams an unrealized gain on The expense was charged to the Recreation pro- c. A donor pledges money to the organization but has not paid it yet. The donor does not 5. FYA spent $12,000 cash on the following: $8,000 for Counseling programs; $3,000 for Recreation indicate how the money is to d. The organization sells goods from its online 6. FYA billed the county $6,500 for costs incurred under its contract. e. A donor gives the organization cash and speci- is to be used in four years. f. A donor gives 1,000 shares of Apple stock and stipulates the proceeds of the stock are fies that the money 7. A licensed social worker in the area donated 100 hours of her time to FYA. Her normal hourly rate is $50 per hour. The CEO appreciates the dona not to be spent but held in perpetuity. tion because otherwise he would have to pur 12-17. The Abby Arboretum (AA) has several programs, cach of which has its own fund. AA also has several other important funds such as a Debt Service Fund and an Operating Fund (which handles all unre- stricted transactions). For the following events, show the effect on the fundamental equation of accounting chase the counseling services. 8. FYA borrowed $10,000 from the local bank on an unsecured note. The whole amount will be repaid next year. 9. FYA paid the local bank $1,600, of which $400 for each of the affected funds. 10. FYA recorded $300 of depreciation for the year. 11. FYA prepaid next year's rent of $12,000. a. The Environmental Program borrows money Fund to hire a consultant for $10,000. The money is expected to be re- paid in six months when a foundation grant is 12. FYA determined that it will not be able to collect $1,500 of pledges made in 2013. Record the above transactions. Then, using the be- ginning balances in this table, produce the balance scheduled for receipt. sheet, activity statement, and cash flow statement. b. AA transfers $20,000 to the Debt Service Fund $2,000 of which is interest, to pay back a tax exempt bond. c. AA charges out its Operations Department to each program equally, at $1,000 each, for ser- vices performed to maintain property, plant, Contracts Receivable and equipment. 12-18. For Youth Agency (FYA) is a voluntary health and welfare organization that provides counseling and Pledges Receivable, net of allowance Unrestricted Net Assets