Create a journal entry based on the following information:

CGWO receives various cash contributions, pledges, and in$-$kind contributions. The following table presents these contributions:

Contribution Type Without donor restrictions With donor restrictions

Cash $$4,165,977\mathrm{.}50$ $$650,000\mathrm{.}00$

Pledges receivable $0\mathrm{.}00694,786\mathrm{.}25$

In$-$kind contributions $122,641\mathrm{.}250\mathrm{.}00$

Total $$4,983,405\mathrm{.}00$ $$1,344\mathrm{.}786\mathrm{.}25$

The in$-$kind contributions represent donations of services by licensed professionals. These services would have otherwise been purchased and should therefore result in an expense for professional services related to m earningsanagement and general activities of the organization.

GL Code Account Description

$11000$ Cash

$12000$ Investments

$13000$ Pledges receivable

$14000$ Grants receivable

$15000$ Other receivables

$16000$ Prepaid expenses

$17001$ Land

$17002$ Buildings and improvements

$41001$ Contributions

$41002$ In kind contributions

$42000$ Net Assets released from restriction

$43001$ State grant revenues

$43002$ Federal grant revenues

$44001$ Membership dues

$44002$ Program service fees

$45000$ Investment

Program Codes

$100$ Physical and Social Development

$200$ Supplementary Education

$300$ Community Development and Organization

$400$ Scholarships

$500$ Management and General

$600$ Fundraising

Restriction Codes

$1$ Without donor restrictions

$2$ With donor restrictions

$**$Fill in only the colored fields$**$