The following are selected transactions of the specific-purpose fund, the plant fund, and the endowment fund of toddville hospital, a not-for-profit entity: received in the endowment fund new permanent endowments totaling $150,000 and new term endowments totaling $120,000. received in the plant replacement and expansion fund pledges of $1,500,000 for the new wing and estimated uncollectibles at 10 percent. received in the specific-purpose fund gifts of $50,000 for research and $30,000 for education. received the following interest and dividends on investments: endowment fund (permanent) $ 100,000 plant fund 45,000 specific-purpose fund (research) 31,000 this year’s interest and dividends in the endowment fund have a donor-imposed permanent restriction. notified that the specific-purpose fund in the general fund had fulfilled the agreements related to restricted gifts as follows: research $ 55,000 education 32,000 transferred cash of $70,000 to the general fund with the balance to be sent later. made the following investments: endowment fund $ 270,000 plant fund 160,000 specific-purpose fund 75,000 required: prepare appropriate journal entries for the transactions in the specific-purpose fund, plant fund, and endowment fund. (debit before credit. select the appropriate fund for each situation.