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 restricted fund method of accounting for contributions is used and the organization has a general fund, a capital fund and an endowment fund. The capital fund is used to account for restricted funds raised for land, building and equipment. The capital fund also records the capitalization of all buildings and equipment whether donated or purchased and the amortization taken.

Note: If a journal entry is not needed, state your reason.