Sing Sing Singers $($SSS$)$ is a local opera company. As a nonprofit, it finances its activities through contributions and admissions fees. It accounts for its expenses through four major functions: regular events, special events, administration, and fundraising. For each function, it maintains three accounts by nature of expense: salaries, supplies and other, and occupancy. On July $1,$ the start of its fiscal year, SSS had cash on hand amounting to $$15,600,$ of which $$9,100$ represented net assets without donor restrictions and $$6,500$ represented net assets with donor restrictions. The following transactions and events occurred during the year. Prepare journal entries to record these transactions; also, prepare a statement of activities and a statement of expenses by function and nature for the year ended June $30.$

$1.$ The $$6,500$ of net assets with donor restrictions resulted from a donation made during the previous year that could be used only during the current year. On July $1$ of the current fiscal year the net assets became available for spending.

$2.$ SSS held its annual fundraising dinner at a cost of $$3,900($use the expense account Supplies and other$).$ As a result of the dinner, SSS received cash contributions of $$13,000$ and pledges totaling $$52,000.$ Based on prior experience, SSS estimated it would collect $90$ percent of the pledges.

$3.$ SSS collected $$48,100$ in cash on the pledges received in Transaction $2$ and wrote off the other pledges as uncollectible.

$4.$ SSS trustees received the following cash donations:

a$.$ $$19,500$ from T$.$ Robbins, to be used solely for the purpose of a special presentation of The Marriage of Figaro at the Shawshank Correctional Center in Ossining.

b$.$ $$32,500$ from the Chester County Council on the Arts, to be used for any purpose deemed appropriate by the trustees.

$5.$ SSS performed The Marriage of Figaro at Shawshank, spending the entire $$19,500$ donation on salaries for the performers. Expenses were charged to the Special events function.

$6.$ SSS collected $$210,600$ in admissions fees from its opera performances during the year. It also had the following expenses, which it paid in cash:

Regular Events Special Events Administration

Salaries $$195,000$ $$19,500$ $$15,600$

Supplies and other $39,0003,9001,300$

Occupancy $26,0002,600$

Total $$260,000$ $$26,000$ $$16,900$

$7.$ SSS received the benefit of the following donated services during the year:

a$.$ G$.$ Verdi, a lawyer, prepared contracts with the performers. Had Verdi charged for this work, the cost to SSS would have been $$5,200.$

b$.$ W$.$ A$.$ Mozart, a carpenter, constructed sets for the regular events. Had Mozart charged for this work, the cost to SSS would have been $$10,400.$

c$.$ Local bankers G$.$ Donizetti and G$.$ Puccini served as ushers for all performances. Had SSS paid for this work, the cost would have been $$1,300.$