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The COVID-24 Food Kitchen provides hot meals to homeless and low-income individuals and families. It is the policy of the Food Kitchen to use restricted resources for which the purpose has

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The COVID-24 Food Kitchen provides hot meals to homeless and low-income individuals and families. It is the policy of the Food Kitchen to use restricted resources for which the purpose has The COVID-24 Food Kitchen provides hot meals to homeless and low-income individuals and families. It is the policy of the Food Kitchen to use restricted resources for which the purpose has been met before resources without donor restrictions. The COVID-24 Food Kitchen had the following revenue and expense transactions during 20X1. The Food Kitchen received a $10,000 federal grant for the purchase of institutional kitchen equipment. A local grocery store donated fresh produce with a fair value of $250. The food was used immediately. Volunteers from a local civic group donated 150 hours to preparation and serving meals. The estimated fair market value of the labor was $1,200. A local philanthropist donated $3,500 which was to be used for the purchase of food for Thanksgiving dinner. The Food Kitchen received $30,000 of cash donations without restrictions. The kitchen spent $5,200 on food for preparation of the Thanksgiving dinner.

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