I need help determining what should be in the red boxes with the ("X's") - can you help?

Required information (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 $35.000 a year, 2. 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 costs related to public health education 3. Salaries and fringe benefits paid during the year amounted to $208,560. At year-end, an additional $16,000 of salaries and fringe benefits were accrued. 4. A donor pledged $100,000 for construction of a new building, payable over five fiscal years, commencing in 2022. The discounted value of the pledge is expected to be $94.260 5. Office equipment was purchased for $12,000. The useful life of the equipment is estimated to be five years. Office furniture with a fair value of $9.600 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 $5,200, printing and postage expense was $12,000 for the year, utilities for the year were $8,300, and supplies expense was $4,300 for the year. At year-end, an immaterial amount of supplies remained on hand and the balance in accounts payable was $3,600. 7. Volunteers contributed $15.000 of time to help with answering the phones, mailing materials, and various other clerical activities 8. It is estimated that 90 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, 35 percent community service, 30 percent management and general, 20 percent and fundraising, 15 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 a. Prepare journal entries to record these transactions. Expense transactions should be initially recorded by object classification in entry expenses will be allocated to functions. Of no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) Answer is not complete. No General Journal Credit Transaction 01 Debit 35,000 Rent Expense Contributions-Without Donor Restrictions oo 35,000 B 02 Cash Contributions Receivable Contributions-Without Donor Restrictions ContributionsWith Donor RestrictionsProgram 335,000 100,000 OOO 185,000 250,000 03 224,560 Salaries and Benefits Expense Cash Salaries and Benefits Payable OOO 208,560 16,000 D 04 100,000 Contributions Receivable ContributionsWith Donor Restrictions Time Discount on Contributions Receivable OOO 94 260 5,740 E 05 21,600 Equipment and Furniture Cash Contributions-Without Donor Restrictions OOO 12,000 9,600 F 06 Telephone Expense Printing and Postage Expense Utilities Expense Supplies Expense Cash Accounts Payable OOOOOO 5,200 12,000 8,300 4,300 26,200 3,600 G 07 No Journal Entry Required H 8(a) 10,000 Provision for Uncollectible Pledges Allowance for Uncollectible Pledges-Unrestricted 10,000 1 8(b) 3.600 > Depreciation Expense Allowance for Depreciation Equipment and Furniture oo 3,600 X J 09 O 102,963 88,254 58,836 X 44 127 Public Health Education 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 224,960 x 35,200 5,400 12,200 8,500 4,500X 3,420 K 10 Net Assets ReleasedSatisfaction of Purpose Restriction-With Donor Restrid 152,000 & Required information VIVUVI HIVI VITU VILUVIIS > avvv F 06 Telephone Expense Printing and Postage Expense Utilities Expense Supplies Expense Cash Accounts Payable OOOOOO 5,200 12,000 8,300 4,300 OOO 26,200 3,600 G 07 No Journal Entry Required H 8(a) 10,000 Provision for Uncollectible Pledges Allowance for Uncollectible Pledges-Unrestricted 10,000 1 8(b) 3,600 Depreciation Expense Allowance for Depreciation-Equipment and Furniture 3,600 J 09 BIO 102,963 88,254 58,836 44,127 % 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 224,960 % 35,200 $ 5,400 12,200 8,500 4,500 3,420 K 10 152,000 Net Assets ReleasedSatisfaction of Purpose Restrictionwith Donor Restrico Net Assets ReleasedSatisfaction of Purpose Restriction-Without Donor Rs1 152,000 L 11(a) Contributions-Without Donor Restrictions Net Assets Without Donor Restrictions Public Health Education Program Community Service Program Management and General Fund-Raising olololololo M 11(b) 281,060 % Contributions-With Donor Restrictions-Program Net Assets With Donor Restrictions 281,060 N 11(c) > 371,560 Net Assets With Donor Restrictions Net Assets ReleasedSatisfaction of Purpose RestrictionWith Donor Resou 371,560 O 11(d) Net Assets ReleasedSatisfaction of Purpose RestrictionWithout Donor Red 103,985 Net Assets Without Donor Restrictions > 103,985 %