It is now January 16, Year 2. Lawrence has asked Kevin to prepare any journal entries for Year 1 related to the receipt of the donated land and any year-end adjustments. To date, nothing has been recognized related to the government grant (Appendix I). Instructions: In Column A, select the appropriate account name from the drop-down list. An account name may be used once or not at all for each journal entry. In Column B, enter the corresponding debit amount. Round all amounts to the nearest dollar. In Column C, enter the corresponding credit amount. Round all amounts to the nearest dollar. All rows in the table may not be needed to complete the journal entry. If no journal entry is needed, check the "No journal entry required" box at the top of the table as your response. Journal entry #1: To record the donated land in Year 1