please help

me i cant figure out why its wrong

The University of Danville is a private not-for-profit unliversity that starts the current year with $700,000 in net assets: $400,000 without donoc restrictions and $300,000 with donor restrictions. The $300,000 is composed of $200,000 with purpose restrictions: and $100,000 that must be held permanently. The following transactions occurred during the year. a. Charged students $1.2 million for tuition and fees. b. Recelved a donation of equity investments that had cost the owner $100,000 but is worth $300,000 currently. According to the terms of the gift, the university must hold the investments forever but can spend the dividends for any purpose. Any changes in the value of these securities must be held forever and cannot be spent. c. Received a cash donation of $700.000 that must be spent to acquire laboratory equipment. d. Awarded scholarships to students in the amount of $100,000. e. Paid salary expenses of $160,000 fteaching), $80,000 (research), $50,000 (administrative), and $40,000 (fundraising). f. Leamed that a tenured faculty member is contributing his services for this year and will not accept his $80,000 salary. His time is 70 percent teaching and 30 percent research. 9. Spent $200.000 of the money in (c) on laboratory equipment. The donor had made no specifications about the recording of the acquistion. The equipment is used 80 percent of the time for research and 20 percent of the time for teaching. h. Learned that the investments in (bj are worth $350.000 at the end of the year. 1. Recelved cash dividends of $9.000 on the investments in (b). f. Compited depreciation expense for the year on the equipment in (g) as $32.000. k. The school's board of trustees votes to set aside $100.000 of previously unrestricted cash for the future purchase of library books I Received an unconditional promise of $10.000 haltway through the yeac. The school expects to collect the money in three years. The $10.000 future payment has a present value of $7.513 based on a reasonable annual interest rate of to percent. m. Peceived an art object as a git. it is worth $70,000. For financiai reporting. it qualifes as work of art/museum plece. The school prefen not to record such gifts unless required. (adiministrative). o. Recelved free services from alumni who come to campus each week and put books on the shelves in the library Over the course of the year, the school would have pald 3103,000 to have this work done. prefers not to record such gifts unless required. n. Paid utilities and other general expenses of $94,000 (teaching), $45,000 (research), $43,000 (fundraising), and $50,000 (administrative). o. Recelved free services from alumni who come to campus each week and put books on the shelves in the library. Over the course of the year, the school would have paid $103,000 to have this work done. p. Near the end of the year, the school received a pledge of $40.000 to be collected in two years. It is judged to be conditional and has a present value of $31,200. Required: a. Prepare journal entries for each transaction. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions and round your answers to the nearest whole dollar amount.) Prey 1 of 1 ith Nent? ( Answer is complete but not entirely correct