Jefferson Animal Rescue - a private not-for-profitjournal entries and General ledgerPLEDGESESTIMATEDCASHRECEIVABLEUNCOLLECTIBLE PLEDGESSUPPLIESJefferson Animal Rescuebb24,700bb3,800-bbbb4,000Journal entriesDecember 31, 2020Account TitleDebitsCredits13,800-4,000224,700ACCUMULATED3LAND BUILDINGS & EQUIPDEPRECIATIONACCOUNTS PAYABLEWAGES PAYABLEbb41,00019,300bb5,000bb500bb4541,00019,3005,000500NET ASSETS WITH DONORNET ASSETS WITH DONORNET ASSETS WITHOUT6BANK NOTE PAYABLERESTRICTIONS - KDAC PRGM RESTRICTIONS - CAPT ASSETS DONOR RESTRICTIONS25,000bb2,500bb7,200bb14,000bb25,0002,50077,20014,000CONTRIBUTION REVENUECONTRIBUTION REVENUEOTHERREVENUEWITHOUT RESTRICTIONSWITH RESTRICTIONSWITHOUT DONOR RESTRICTI8----FUND RAISINGPROGRAM EXPENSEPROGRAM EXPENSE9ADMIN EXPENSEEXPENSEANIMAL CAREKDAC TV PROGRAM10----RECLASSIFICATIONRECLASSIFICATION TO N/A11FROM N/A WITH RESTR.WITHOUT DONOR RESTRCheck that these equal after posting each journal eTotal Debit Balances73,500Total Credit Balances73,500--Dr = Cr--
