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Oliver's Place is a nonprofit entity that cares for dogs until they are adopted. It uses fund accounting and uses a UCF, an RCF, and an Ef it charges its expenses to the care of animals program, special programs and administrative expenses. Following are some of its transactions for its fiscal year. Prepare the journal entries needed to record these transactions, indicating the fund used for each entry and showing net asset classifications, where appropriate 1. During the year, Oliver's Place received pledges of 590,000 without donor restrictions. It estimated that 95 percent of the pledges would be collected in cash 2. It received the following gifts from various donors a. Donor A made a gift of common stock that had a fair value of 518,000. Donor A stated that the gift could be used for any purpose b. Donor 8 made a cash gift of $4,500, stipulating that it could be used only for a new program to take calm dogs to visit elderly people c. Donor made a gift of common stock that had a fair value of $45,000. Donor stipulated that: (1) the gift and any gains on the sale of the stock should be maintained in perpetuity and (2) the dividends received on the investment could be used for any purpose the trustees deemed appropriate 3 Volunteers contributed their time to Oliver's Place as follows: a. Dr. D. a veterinarian, spent 10 days caring for the medical needs of the dogs. Those services would normally cost Oliver's Place $9.000 b. Dr. E. a kidney surgeon, spent 12 days feeding the dogs, keeping them occupied, and placing them for adoption. He earns 51.800 a day as a surgeon 4. Oliver's Place received dividends of $360 on the common stock donated by Donor A and S540 on the common stock donated by Donor 5. At year-end the stock donated by Donor A had a fair value of $19,800, and the stock donated by Donor Chad a fair value of 542,300. 6. During the year, Oliver's Place collected 572,000 in cash on the pledges made in Transaction 1 7.Oliver's Place spent $2,700 on the special program designed to take calm dogs to visit elderly people, 8. Oliver's Place paid the following expenses Care of animals 536.000 27.000 7.Oliver's Place spent $2,700 on the special program designed to take calm dogs to visit elderly people, B.Oliver's Place paid the following expenses: Care of animals 336.000 Administrative expenses 27.000 9. Cash gifts of 510,800 were received from various donors who stipulated that the resources must be used during the next fiscal year. Note no journal entry is necessary, select the no entry required debit and no entry required credit for the account names and recorder for the debit and credit amounts, Journal Entry Debit Credit Voucher 1 UCF To record pledged.contribution UCF To recordement.coobuted 3RCH To con restricted cash contribucion 2. EF UCI The CEODORUM To cosmeticome without doorstection UCH Tercontent.com without not restriction suo To record investment income fossement To record investment income from me 500 Ta record the cool the contribution tecelencash 7 RCF Tundations To record investment income from restricted investments 6 UCF To record the receipt of the contribution receivable in cash 7 RCF To record reclassification as restriction was met UCH To record the use of resources for restricted program compense 8 UCF To record ood.exe 9 RCF To record various cash contributions