Sing Sing Singers (SSS) is a local opera company. A nonprofit, it finances its activities through contributions and admissions fees. It accounts for its expenses through four major functions: regular events, special events, administration, and fundraising. For each function, it maintains three accounts by nature of expense: salaries, supplies and other, and occupancy. On July 1, 2018, the start of its fiscal year, SSS had cash on hand amounting to $12,000, of which $7,000 represented net assets without donor restrictions and $5,000 represented net assets with donor restrictions. The following transactions and events occurred during the year. Prepare journal entries to record these transactions; also, prepare a statement of activities and a statement of expenses by function and nature for the year ended June 30, 2019.