The Juniper University, an institution of higher learning organized as a not-for-profit organization, has a permanently restricted endowment from a donor who stipulated that earnings are to be used for program services. The investment produced $60,000 in investment eamings in the current year but the value of the investment fell by $100,000 at year end as a result of temporary market conditions. The Juniper University spent $30,000 on programs designated by the donor. In the Amount column, indicate the total impact on each account account group as a result of the events or transactions described above. Enter neqative amounts by using a ". If no amount is recorded, enter a zero (0) in the Amount column. Line Item Amount 123 Revenues without donor restrictions Revenues with donor restrictions Expenses without donor restrictions Expenses with donor restrictions Loss on investment (without donor restriction) investment (with donor restriction) Net assets with donor restrictions released from restrictions Endowment funds released from restrictions Net assets without donor restrictions Net assets with donor restrictions