a. United Charities engaged in a fundraising campaign that resulted in $500,000 cash and $100.000 pledges to support activities of the current year. Journal Entries Account Dr. Account Dr. Account Dr. Account Cr. b. A local citizen pledged $50,000 to purchase and equip a van to provide transportation for physically challenged individuals. This citizen has donated regularly and there is no reason to beliefe that this pledge will not be collectible. Journal Entries Account Dr. Account Cr