A local private not-for-profit health care entity incurred the following transactions during the current year. Record each of these transactions in appropriate journal entry form. Prepare a schedule calculating the change in unrestricted, permanently restricted, and temporarily restricted net assets. a. The organization’s governing board announced that $160,000 in previously unrestricted cash will be used in the future to acquire equipment. The funds are invested until the purchase eventually occurs. b. Received a donation of $80,000 with the stipulation that all income derived from this money be used to supplement nursing salaries. c. Expended $25,000 for medicines. It received the money the previous year as a restricted gift for this purpose. d. Charged patients $600,000, 80 percent of which is expected to be covered by third-party payors. e. Calculated depreciation expense of $38,000. f. Received interest income of $15,000 on the investments the board acquired in transaction (a). g. Estimated that $20,000 of current accounts receivable from patients will not be collected and that third-party payors will reduce the amounts owed by $30,000 because of contractual adjustments. h. Consumed the medicines acquired in (c). i. Sold the investments acquired in (a) for $172,000. Spent all restricted cash and $25,000 that previously had been given to the organization (with the stipulation that the money be used to acquire plant assets) for new equipment. j. Received pledges