1. Unrestricted cash contributions received during the year, $300,000. 2. Restricted cash contributions were received during the year for the following: Education programs, $43,000 Building fund, $202,000 Endowment, $1,000,000 3. Pledges receivable at year end, all from pledges received during the year, were as follows: Unrestricted, $3,000,000 Building fund, $5,000,000 Endowment, $20,000,000 10% of pledges receivable typically prove uncollectible. 4. A benefit concert was held to raise resources for the building fund. Receipts totaled $1,400,000 and direct costs incurred totaled $850,000. 5. Salary expenses incurred for the education programs were paid, $14,000. 6. Materials purchased and used for the education programs total $25,000. 7. Fees paid to an architect for design of the building during the year were $92,000. 8. Payments to the building contractor during the year were $110,000. 9. Earnings on endowment fund investments are restricted to the entity's education programs. The earnings for the year were $13,000 10. Earnings on building fund investments were not restricted by donors but the board requires that they be used to finance the building. The earning on those investment for the year were $25,000 Please help me ASAP