Hello, I need some help figuring out "No. J" below with the red "x". Can you please explain what the correct answers are? Thanks.

[The following information applies to the questions displayed below.] INVOLVE was incorporated as a not-for-profit voluntary health and welfare organization on January 1, 2020. During the fiscal year ended December 31, 2020, the following transactions occurred.

1. A business donated rent-free office space to the organization that would normally rent for $35,100 a year.
2. A fund drive raised $185,500 in cash and $101,000 in pledges that will be paid within one year. A state government grant of $151,000 was received for program operating costs related to public health education.
3. Salaries and fringe benefits paid during the year amounted to $208,660. At year-end, an additional $16,100 of salaries and fringe benefits were accrued.
4. A donor pledged $101,000 for construction of a new building, payable over five fiscal years, commencing in 2022. The discounted value of the pledge is expected to be $94,360.
5. Office equipment was purchased for $12,100. The useful life of the equipment is estimated to be four years. Office furniture with a fair value of $9,700 was donated by a local office supply company. The furniture has an estimated useful life of 10 years. Furniture and equipment are considered net assets without donor restrictions by INVOLVE.
6. Telephone expense for the year was $5,300, printing and postage expense was $12,100 for the year, utilities for the year were $8,400 and supplies expense was $4,400 for the year. At year-end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $3,700.
7. Volunteers contributed $15,100 of time to help with answering the phones, mailing materials, and various other clerical activities.
8. It is estimated that 80 percent of the pledges made for the 2021 year will be collected. Depreciation expense is recorded for the full year on the assets recorded in item 5.
9. All expenses were allocated to program services and support services in the following percentages: public health education, 40 percent; community service, 20 percent; management and general, 20 percent; and fund-raising, 20 percent.
10. Net assets were released to reflect satisfaction of state grant requirements that the grant resources be used for public health education program purposes.
11. All nominal accounts were closed to the appropriate net asset accounts.

Required

1. Prepare journal entries to record these transactions. Expense transactions should be initially recorded by object classification; in entry 10 expenses will be allocated to functions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round the intermediate and final answers to the nearest dollar amount.)

Answer is not complete. Transaction Credit No A General Journal Rent Expense ContributionsWithout Donor Restrictions Debit 35,100 01 35,100 02 101,000 336,500 Contributions Receivable Cash Contributions-Without Donor Restrictions ContributionsWith Donor RestrictionsProgram 185,500 252,000 03 224,760 Salaries and Benefits Expense Cash Salaries and Benefits Payable 208,660 16,100 04 101,000 Contributions Receivable Contributions-With Donor Restrictions-Time Discount on Contributions Receivable 94,360 6,640 05 21,800 Equipment and Furniture Cash ContributionsWithout Donor Restrictions 12,100 9,700 Telephone Expense Printing and Postage Expense Utilities Expense Supplies Expense Cash Accounts Payable 5,300 12,100 8,400 4,400 26,500 3,700 07 No Journal Entry Required 8(a) Provision for Uncollectible Pledges 20,200 Allowance for Uncollectible Pledges-Unrestricted 20,200 8(b 3,995 Depreciation Expense Allowance for Depreciation Equipment and Furniture 3,995 09 117,622 X 58,811 58,811 X 58,811 % Public Health Education Program Community Service Program Management and General Fund-Raising Salaries and Benefits Expense Rent Expense Telephone Expense Printing and Postage Expense Utilities Expense Supplies Expense Depreciation Expense 224,760 35,100 5,300 12,100 8,400 4,400 3,995