6. During the year, Oliver's Place collected $64,000 in cash on the pledges made in Transaction 1. 7. Oliver's Place spent $2,400 on the special program designed to take calm dogs to visit elderly people. 8. Oliver's Place paid the following expenses: Care of animals $32,000 Administrative expenses 24,000 9. Cash gifts of $9,600 were received from various donors who stipulated that the resources must be used during the next fiscal year. Note: If no journal entry is necessary, select the no entry required - debit and no entry required - credit for the account names and record zero for the debit and credit amounts..