I have a question regarding recording a journal entry for these transaction (Entry two) as seen below.

A fund drive raised $185,000 in cash and $100,000 in pledges that will be paid within one year. A state government grant of $150,000 was received for program operating cost related to public health education.

Contribution receivables -- $100,000 (debited)

Cash --- $335,000 (debited)

Contributions-Temporarily Restricted -- $335,500 (credited)

Contributions-Unrestricted - $100,000 (credited)

The amounts debited were deemed correct, but the amounts credited were not deemed correct.

The correct answer was:

Contribution receivables -- $100,000 (debited)

Cash --- $335,000 (debited)

Contributions-Temporarily Restricted -- $185,000 (credited)

Contributions-Unrestricted - $250,000 (credited)

I am wondering how the amounts credited were calculated.