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The Ford Historical Society is an NFPO funded by government grants and private donations. It uses both an operating fund and a capital fund. The capital fund accounts for moneys received and restricted for major capital asset acquisitions. The operating fund is used for all other activities.
The society uses the restricted fund method of accounting for contributions. Donated materials and services are recorded if such items would have been purchased had they not been received as donations.
The following are some selected activities that took place during the current year:
Required:
Problem 1: Prepare the journal entries required to record these activities for the Operating fund of the ford historical society
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