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I need help to determine what journal entries need to be made for this question: A hospital receives $5 million in donations, $3 million in

I need help to determine what journal entries need to be made for this question: A hospital receives $5 million in donations, $3 million in cash and the balance of $2 million to be paid at the end of each of the next two years. (41 million at the end of each year) It estimates that $.05 million will be uncollectible. The hospital uses a discount rate of 4 percent. How would you make the journal entries using the 4% discount rate

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