On January 1, the first day of the fiscal year, a member of a nonprofit hospital's board of directors passed away. His will provided a $35,000 contribution to the hospital to upgrade the skills of its nurses. During January, the hospital spent $15,000 to train the nurses. Prepare journal entries to record the transactions. If no adjustment is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields. To record contribution, To record training costs. To record reclassification, Account Debit Credit 0 0 0 0 0 0 0 0 0 0