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 donor gave 100 shares of stock in his closely held corporation to a local not-for-profit organization (NFP) with a cost to him of $100,000 and a fair market value on the date of the gift of $150,000. His only stipulation was that the NFP only use the gift for the Kids Program, not the Adults Program.

2. A local bakery sends any unsold baked goods at the end of the day to the local soup kitchen, a not-for-profit organization that provides three meals a day to any one who walks in. The NFP serves these baked goods the day after the goods are received. The value of these goods over the course of the year was $50,000.