Hope received $135,000 in cash from pledges made in 2011 that were unrestricted as to purpose but intended to be expended in 2012.

Record the following transactions on the books of Hope Hospital, which follows FASB and AICPA standards. The year is 2012.
1. Hope received $135,000 in cash from pledges made in 2011 that were unrestricted as to purpose but intended to be expended in 2012.
2. Hope received $150,000 in pledges that indicated the money was to be paid in 2013 and used in that year for any purpose desired by the board.
3. Hope expended $37,000 for nursing training, using $30,000 of temporarily restricted resources that had been given in 2011 for that purpose.
4. Hope received $40,000, restricted by the donor for cancer research. The funds were not expended in 2012.
5. Hope received $50,000 in cash. The board decided to invest the funds for future plant expansion.