Contributions of long-lived assets may affect more than one typeof fund.

Discovery Barn, a not-for-pro?t science center for children,received a contribution of $30,000 explicitly designated for theacquisition of computers. During the year it acquired $21,000 ofcomputers, which it estimated to have a useful life of three years.It is the policy of the organization to charge an entire year’sdepreciation in the year of acquisition.

Prepare all required journal entries, being certain to indicatethe type of fund in which each entry would be made.