Bayshore Community Health Care Association Adjusted Current Funds Trial Balances June 30, 2018 Unrestricted Restricted Cash .. Bequest Receivable . Pledges Receivable .. Accrued Interest Receivable Investments fat cost, which approximates market) . Endowment Investments.. Accounts Payable and Accrued Expenses. Refundable Deposits.. Allowance for Uncollectible Pledges.. Net Asse ts, July 1, 2017: Designaled, Unrestrided.. Undesignated, Unrestricted. Temporarily Restrided... Permanently Restrided. Endowment Revenues-Temporarily Restricled... 11,000 29,000 5,000 12,000 1,000 140,000 250,000 50,000 2,000 3,000 1,000 12,000 26,000 3,000 250,000 20,000 15,000 Contributions.... 300,000 25,000 30,000 10,000 42,000 Membership Dues . Program Service Fees Investment Income. Auction Proceeds. Auction Expenses DeafChildren's Program. Blind Children's Program.. Management and General Services Fund-Raising Services.. Provision for Uncollectible Pledges . Redassifications In-Satisfaction of Program Restrictions...... Redassifications Out-Satisfaction of 11,000 120,000 150,000 49,000 9,000 2,000 5,000 Program Restrictions 5,000 289,000 289,000 Totals..... 505,000 505,000

Help me with entries Journal entries for Debt Service Fund transactions At the start of 2019, Croton’s Debt Service Fund had no assets or liabilities. Prepare appropriate journal entries to record these transactions in the Debt Service Fund and where appropriate, in the General Fund. (We suggest you post opening balances and the journal entries to general ledger T-accounts.)   The General Fund transferred $1,200 cash to the Debt Service Fund. The first installment of principal and interest on the bonds sold in Part C (1) came due for payment. The principal and interest due for payment were paid. Debt service on bonds sold by Croton in previous years came due and was paid. Principal and interest payments on those bonds were $600 and $470, respectively. Note: In the Fund column, select the appropriate fund in which the journal entry is recorded (General Fund: GF or Debt Service Fund: DSF).

Carleton Agency, a VHWO, conducts two programs: Medical Services and Community Information Services. It had the following transactions during the year ended June 30, 2019.1. Received the following contributions:Unrestricted pledges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $800,000Restricted cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95,000Building fund pledges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000Endowment fund cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,0002. Collected the following pledges:Unrestricted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $450,000Building fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .…

Miscellaneous scenarios requiring journal entries The following transactions and events pertain to Bean County’s General Fundfor the calendar year 2022:1. The entity receives invoices in early January 2023 for $25,000 for professional servicesobtained in 2022, and $32,000 for December 2022 utility services.2. The entity borrows $500,000 on August 1, 2022, in anticipation of thecollection of property taxes. The borrowed amount is due to be repaid onJanuary 31, 2023, with interest at the rate of 1.5 percent per annum.3. The entity invests $300,000 cash in a CD on November 1, 2022, at an interest rateof 1 percent per annum. The CD will mature on January 31, 2023.4. In September 2022, the entity receives and accepts supplies that had beenordered in August. The amount that had been encumbered was $40,000,but the amount of the approved invoice was $42,000.Prepare journal entries for the transactions and events listed above.Enter 0 or leave the field blank if no entry is required for calendar…