I need help building Journal Entries for governmental accounting

(14 Points): Assume Towne Center Art Museum received the following contributions in 2014 - 2015. Their scal year end is June 30, 2015. Prepare journal entries to record these events. (1) Pledges were received during the year: $125,000 unrestricted; $15,000 to be used for art classes; $200,000 for the construction of a new exhibition area; and $25,000 designated by the Board for the permanent endowment. (2) Collected $250,000 cash on pledges. (3) A law rm donated their legal fees with a value of $60,000. (4) $25,000 was spent in cash for art supplies for art classes. (5) On March 1, 2015, a local businessman made a pledge for $100,000 if the Museum can match the donation. The $100,000 is to be used for art classes. (6) Construction began on the new exhibition area. Costs incurred totaled $100,000 at June 30, 2015. (7) On June 30, 2015, unrestricted contributions from additional donors totaled $125,000, all received in cash