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In 20X8the following pledges were made: $35,000 in unrestricted contributions for use in 20X8$20,000 in contributions restricted for use in 20X9and a $400,000 contribution restricted

In 20X8the following pledges were made: $35,000 in unrestricted contributions for use in 20X8$20,000 in contributions restricted for use in 20X9and a $400,000 contribution restricted for the establishment of a permanent endowmentIt is anticipated that 10% of all pledges except the endowment pledge will be uncollectible. Pledges receivable for 20x8 should be

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