journal entries required

A. Cash contributions were received: Unrestricted: $300,000; Restricted: $10,000,000 for buildings, and $4,200,000 for educational programs B. Pledges received during the year and uncollected at year-end: Unrestricted: $3,000,000; Restricted: $5,000,000 for buildings. 10% of pledges are typically uncollectible. C. Paid $2,500,000 for the first of two buildings. D. Paid $150,000 in salaries related to education programs E. Earnings on endowment fund Investments are restricted to the entity's education programs. The earnings for the year were $13,000 F.A benefit concert was held to raise resources for the building fund. Receipts totaled $144,000 and direct costs incurred and paid totaled $18,500