Outreach Clinic, a VHWO, conducts two programs: Alcohol and Drug Abuse and Outreach to Teens. It has the typical supporting services of management and fund raising. Expense accounts from the pre-allocation trial balances as of December 31, 2019, are as follows:

In preparation for the allocation of expenses to programs and supporting services, a study was conducted to determine an equitable manner for assigning each expense. The study resulted in the following table for percentage allocations:

Required
1. Using a total of allocable expenses financed by donor-restricted resources, prepare a journal entry to assign those expenses to the programs.
2. With the following format, prepare a schedule to show the assignment of the allocable expenses financed by unrestricted resources to the various programs and supporting services, using the percentages provided by the Problem.

3. Using the schedule from part (2), prepare a journal entry to record the allocation and closing of expenses financed by unrestricted resources.
4. Prepare a journal entry to assign plant-related expenses to programs and support services.

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Funded by Funded by Unrestricted Resources nor Restricte Resources 33,000 2,000 70,000 50,000 26,000 22,000 10,000 Total 106,000 22,000 140,000 96,000 156,000 87,000 10,000 8,000 40,000 26,000 691,000 73,000 20,000 70,000 46,000 130,000 65,000 Telephone and Miscellaneous Expenses . Nursing and Research Expense Interest Expense on Equipment Mortgage. Depreciation Expense.. Provision for Uncollectible Pledges . . 8,000 .. . 40,000 26,000 438,000 Totals . . . 253,000 Percentage of Allocations Supporting Services Fund Programs Alcohol and Drug Abuse Outreach to Teens Management Raising Expenses to Be Allocated All expenses (other than depreciation) financed by 60% 40% Expenses financed by unrestricted resources Salaries and payroll taxes Telephone and miscellaneous . . .. Nursing and medical fees . . . . .. . 30 20 20 20 30 60 40 10 30% 15 20% 45 30 60 90 10 Research . . Medical supplies . Equipmentrelated expenses 50 50 10 10 30 30 10 10 Interest... Outreach Clinic Allocation of Expenses For Year Ended December 31, 2019 Programs Supporting Services Expense Allocated A Total Alcohol and Outreach Fund Raising Drug Abuse to Teens angement