Create a journal entry with likely account names from a typical nonprofit organization's chart of accounts and the dollar amounts to be debited and credited. If no journal entry is required, please indicate so.

1. A wealthy citizen left an endowment of $135,000 cash in her will to a local not-for-profit organization (NFP) with the restriction that only the interest and dividends earned on the bequest (gift) be spent by the NFP on its programs. The cash can be invested in any way the NFP feels is appropriate.

2. A summer camp for disadvantaged kids prepared a brochure as part of an educational program to orient would-be donors to their mission and programs. Volunteers distributed the brochures at an up-scale shopping mall in a wealthy city in the state. The total cost of the educational campaign was $17,000 which will be paid to the printing company next month.