The Following Are Selected Transactions for HELP-ON-US (HOU), an NFPO

The following are selected transactions for HELP-ON-US (HOU), an NFPO for 2020. HOU uses the restricted fund method of accounting for contributions. HOU has an operating fund, a capital fund and an endowment fund.
On January 1, the organization purchased fixed assets at a cost of $10,000. The assets were estimated to have a useful life of 5 years with no residual value. Straight-line amortization is used.
Assuming that the assets were purchased from unrestricted contribution that was made on January 1, 2020, prepare the required journal entries for 2020, indicating the fund or funds to be used.
$\begin{array}{|l|r|r|}\hline \text { OperatingFund: } & & \\\hline \text { Cash } & \$ 10,000 & \\\hline \text { Contribution Revenue } & & \$ 10,000 \\\hline \text { Transfer to Capital Fund } & \$ 10,000 & \\\hline \text { Cash } & & \$ 10,000 \\\hline \text { Capital Fund: } & & \\\hline \text { Cash } & \$ 10,000 & \\\hline \text { Transfer from Operating Fund } & & \$ 10,000 \\\hline \text { Equipment } & \$ 10,000 & \\\hline \text { Cash } & & \$ 10,000 \\\hline \text { Amortization Expense } & \$ 2,000 & \\\hline \text { Accumulated Amortization } & & \$ 2,000 \\\hline\end{array}$