Answer $1-11$d

$1)$ Record the business donation of rent$-$free office space that would normally rent for $$35,000$ a year.

$2)$Record the $$185,000$ fund drive raised in cash and $$100,000$ in pledges that will be paid within one year. A state government grant of $$150,000$ was received for program operating costs related to public health education.

$3)$Record the $$208,560$ Salaries and fringe benefits paid during the year. At year$-$end, an additional $$16,000$ of salaries and fringe benefits were accrued.

$4)$Record the $$100,000$ pledged by donor for construction of a new building, payable over five fiscal years, commencing in $2022.$ The discounted value of the pledge is expected to be $$94,260.$

$5)$Record the $$12,000$ purchase of Office equipment with a useful life of five years. Office furniture worth $$9,600$ donated by a local office supply company with a useful life of $10$ years.

$6)$Record the $$5,200$ Telephone expense, $$12,000$ printing and postage expense, $$8,300$ utilities, and $$4,300$ supplies expense for the year. At year$-$end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $$3,600.$

$7)$Record the $$15,000$ worth contribution of time by volunteers to help with answering the phones, mailing materials, and various other clerical activities.

$8$a$)$Record the $$10,000$ provision for uncollectible pledges.

$8$b$)$Record the depreciation expenses for the year.

$9)$Record the allocation of expenses to program services and support services with public health education, $35$ percent; community service, $30$ percent; management and general, $20$ percent; and fund$-$raising, $15$ percent.

$10)$Record the release of Net assets to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.

$11$a$)$Record the closure of all nominal accounts at year end.

$11$b$)$Record the transfer of contributions to net assets with donor restrictions account.

$11$c$)$Record the transfer to with donor restrictions account.

$11$d$)$Record the transfer to an without donor restrictions account.

These are the Accounts selections so apply these selections when inputting the accounts: Accounts payable, Allowance for Depreciation$-$Equipment and Furniture, Allowance for Uncollectible Pledges$-$Unrestricted, Cash, Commission revenue, community art education program, community service program, contributions receviable, contributions$-$with donor restrictions$-$program, contributions$-$with donor restrictions$-$time, contributions$-$without donor restrictions, deferred revenue, depreciation expenses, Discount on contributions receviable, equipment and furniture, exhibition program, fund$-$raising, grants receivable, investment income$-$with donor restrictions, investment income$-$without donor restrictions, management and general, membership dues, miscellaneous expense, net assets released$-$satisfaction of purpose restriction$-$with donor restrictions, net assets released$-$satisfaction of purpose restriction$-$without donor restrictions, net assets with donor restrictions, net assets without donor restrictions, payable to artist prepaid expenses, printing and postage expense, program expenses, provision for uncollectible pledges, public health education program, rent expense, salaries and benefits expense, salaries and benefits payable, short$-$term investments, supplies expense, telephone expenses, tuition and fees, utilities expenses, allowance for uncollectible pledges