Governmental accounting help..with journal entry. Need as many done in 40min please!

Equipment which has a book value to the donor of $5,000 and a tax basis of $2,000 is donated to Hope for general use. The equipment has a fair market value of $3,500. A donor makes a multi-year pledge to provide $10,000 a year for the next 10 years for the organization's unrestricted use. The net present value of the annuity as of the date of the gift is $55,000. In the next year, $10,000 is collected. The net present value of the remaining 9 payments is $49,500. Ray of Hope receives a cash gift of $50,000 to provide computer training to the jobless in the community. During the current year $35,000 is spent on training. 3 journal entries. John Moneybags gives $12,000 to Hope to be used to acquire a used car for Mary Brown, a volunteer at Hope. Mary's car was stolen and not insured. She needs a vehicle to be able to work. Equipment in the amount of $7,000 is purchased using previously restricted gifts of $5,000. 2 journal entries. A retired YMCA director agrees to be the organization's full time program director. The organization expected to offer a salary of $150,000 per year but the director declined and offered to work for free. A wealthy benefactor pledges to donate $1,000,000 for construction of a new building if the organization can raise an equal amount from other benefactors. A gift of marketable securities is received for regular endowment purposes. The securities are valued at $5,000,000 on the date of the gift, but have an historical cost to the donor of $5,550,000. Income from the gift can be used for regular program purposes. Income for the first year was $300,000. 2 journal entries. The entity's total portfolio of marketable securities increased by $75,000 during the current year. The chief accountant determined that 20% of the gains are related to unrestricted activities, 30% to investments restricted for equipment acquisition, and the remainder must be maintained for regular endowment purposes