a. NFP Inc., a registered charity, has received four contributions during the past year: a delivery van with a value of $30,000 and a useful life of 5 years (with no salvage value); the charity would otherwise have had to purchase such a van. an endowment contribution received at the beginning of the year in the amount of $100,000 which was invested and earned $3,000 interest during the year. There were no restrictions as to the spending of the investment income from this endowment. a cash contribution of $20,000 to be used for a special program; $12,000 was spent on this program during the past year with the balance to be spent next year. a cash donation of $10,000 to be used as the board of directors decided. Prepare journal entries to record these events (including the amortization of the cost of the van) assuming NFP Inc. does not use fund accounting but accounts for donations using the deferred contribution method