Following Are Four Independent Transactions or Events That Relate to a Voluntary

Following are four independent transactions or events that relate to a voluntary health and welfare organization:
1. Cash disbursement of $45,000 was made from the general fund's unrestricted assets for the purchase of new equipment for the organization.
2. The organization receives an unrestricted cash gift of $80,000 from a donor.
3. Common stock investments with a total carrying value of $100,000 were sold by a permanently restricted endowment fund for $112,000 before any dividends were earned on these stocks. The gain is donor-restricted to remain in the permanently restricted fund.
4. General obligation bonds payable with a face amount of $750,000 were sold at par, with the proceeds required to be used solely for construction of a new building. This building was completed at a total cost of $750,000, and the total amount of bond issue proceeds was disbursed toward this cost. Disregard interest capitalization.
Required:
For each of these transactions or events, prepare journal entries specifying the affected funds and showing how these transactions or events should be recorded by the organization.