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E13.17 Contributions Received on Behalf of Others

The United Way receives contributions and distributes them to other NFP organizations. Some of its transactions for the current year are as follows:

1. Donors contribute $5 million, designated to specific unaffiliated NFP organizations. $3 million of this money is distributed according to donor wishes during the current year.

2. Donors contribute $2 million, to be distributed to unaffiliated NFP organizations selected by United Way. United Way distributes $1.8 million of these donations in the current year.

3. Donors contribute $1 million, to be distributed to a specific affiliated organization. United Way distributes $900,000 of these donations in the current year.

Required

Prepare journal entries to record the above activities. If the item affects net assets, identify the category affected.