The Following Events Affected the Rapitown Arts Council

The following events affected the Rapitown Arts Council:
?
a.Contributions of $20,000, restricted for use in the children's art program, are received.?
?
b.Stocks with a book value of $10,000 and a fair market value of $11,000 were donated.The proceeds from the sale of the stocks are to be used by the local drama group.?
?
c.A famous author lectured to high school students in the children's art program.The cost was $3,000 and was paid by the contributions from part (a).?
?
d.The stock donated in part (b) is sold for $11,500.?
Required:
?
Make the necessary journal entries.