CARE is a local charity which received the following donations during $2023$:

$$ A local business donated plumbing services valued at $$20,000.$ If the service had not been donated, CARE would have purchased it and used it for the necessary repairs to its staff kitchen and bathrooms.

$$ An anonymous donor donated land with a fair value of $$50,000$ as well as machinery valued at $$4,000.$

$$ During a recent fund$-$raising campaign, volunteers spent roughly $1,000$ hours soliciting donations from the public. The minimum hourly wage rate in CARE's main area of operation is $$15\mathrm{.}00$ per hour.

Prepare the necessary journal entries to record these transactions assuming that the deferral method of accounting for contributions is used. Note: if a journal entry is not needed, state your reason.