Reference no: EM132380371
Question
Apple Valley Health Clinic, a private non-profit clinic just started on January 1, 2014. Below are the transactions during the year 2014. The organization's year ended December 31, 2014.
What are the entries for the organization? This includes all adjusting entries as well. Be sure to label clearly Unrestricted (UR), Temporary Restricted (TR), or Permanent Restricted (PR) categories if relevant in the entry.
1. Cash contributions of $150,000 were received on Feb. 1,2014. Of these contributions $100,000 were for general operating use and $50,000 were given by donors and could only be used for providing care to the homeless.
2. On March 5, 2014, $200,000 was donated in cash with the stipulation that it could only be invested and the income on the investment could only be spent for patient outreach.
3. Interest income on the investment in term 2 above totaled $10,000 as of June 30, 2014 and this was received in cash. As of December 31, 2014 an additional $15,000 had been earned on the investment in item 2 above but had not yet been received in cash.
4. On October 1, 2014 $5,000 of the money in item 3 above was spent for patient outreach.
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