In the Year 2015, a Group of Merchants in the Community

In the year 2015, a group of merchants in the community of Gunning organized a merchant group, The Gunning Group, in an effort to work together to increase business to Gunning area merchants.Each of the 100 members pays dues of $200 per year for operations and fund raising.All dues were collected in 2015.Other group activities for 2015 were as follows:
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$\begin{array}{l}\begin{array}{lr}\text { Net receipts-July } 4 \text { food and beverage booth } && \$ 35,000 \\\text { Unrestricted donation } & 50,000 \\\text { Investment of donation made into marketable securities } & 40,000 \\\text { Interest earned on investment } & 3,200 \\\text { Paid program expenses } & 18,500 \\\text { Receipt of contribution restricted to speaker fees for the year } 2015 / 2016 & 5,000\end{array}\\\text { Expense made in compliance with donor restriction: speaker fee paid for }\\\text { annual meting of merchants } & 1,500 \\\text { Received a government grant to encourage minority business development } & \\\text { in Gunning } & 15,000 \\\text { Expenses incurred in conjunction with provision of the grant } & 8,000\end{array}$
Make the necessary entries to account for the above listed transactions.
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