Journal entries to record the receipt and use of contributions by a nonprofit hospital

Ellen Falk Hospital, a nonprofit hospital, had the following transactions during its year ended December $31.$

Joe Joseph, a high school senior, donated his services to the hospital for an entire summer, serving food

to patients and performing general tasks. If paid for, these services would have cost the hospital $$8,000$

Burt Bean donated $$20,000$ to the hospital, stipulating that the resources be used only to resurface its

parking lot, a maintenance function that the hospital performs every $3$ years.

The hospital used Burt Bean's donation for the stipulated purpose.

Evan Blythe's estate donated $$500,000$ to the hospital to help pay for new MRI equipment.

The hospital used Evan Blythe's donation for new MRI equipment.

Prepare journal entries necessary to record the transactions.