Please help me with this having trouble figuring it all out and need to double check before submitting.

Problem 8-10 The City of South Pittsburgh maintains its books so as to prepare fund accounting statements and record worksheet adjustments in order to prepare government-wide statements. You are to prepare, in journal form, worksheet adjustments for each of the following situations: 1. Deferred inflows of resources -property taxes of $69,400 at the end of the previous fiscal year were recognized as property tax revenue in the current year's Statement of Revenues, Expenditures, and Change in Fund Balance. 2. The City levied property taxes for the current fiscal year in the amount of $10,000,000. When making the entries, it was estimated that 2 percent of the taxes would not be collected. At yearend, $600,000 of the taxes had not been collected. It was estimated that $320,000 of that amount would be collected during the 60-day period after the end of the fiscal year and that $80,000 would be collected after the time. The City had recognized the maximum of property taxes allowable under the modified accrual accounting. 3. In addition to the expenditures recognized under modified accrual accounting, the City computed that $175,000 should be accrued for compensated absences and charged to public safety. 4. The City's actuary estimated that pension expense under the City's public safety employees pension plan is $229,000 for the current year. The City, however, only provided $207,000 to the pension plan during the current year. 5. In the Statement of Revenues, Expenditures, and Changes in Fund Balances, General Fund transfers out included $500,000 to a debt service fund, $600,000 to a special revenue fund, and $900,000 to an enterprise fund. Problem 9-5 Southern State University had the following account balances as of June 30, 2015. Debits are not distinguished from credits, so assume all accounts have a \"normal\" balance: Accounts Receivable Accounts Payable Cash and Cash Equivalents Accrued Interest Payable Endowment Investments General Obligation Bonds Payable (related to capital acquisition) Inventories Short-term Investments - unrestricted Net Position - restricted - nonexpendable 354,000 265,000 120,000 225,000 6,126,0 00 1,350,0 00 333,000 1,444,0 00 6,126,0 00 Restricted Cash and Cash Equivalents Capital Assets, net of depreciation Revenue Bonds Payable (related to capital acquisition) Long-term Investments Long-term Liabilities - current portion (related to capital acquisition) Net Position - restricted - expendable Net Assets - invested in capital assets, net of related debt Net Assets - unrestricted 92,000 7,223,0 00 2,200,0 00 1,683,0 00 200,000 1,900,0 00 ? ? Required: Prepare, in good form, a Statement of Net Assets for Southern State University as of June 30, 2015. Problem 10-8 Review the financial transactions pertaining to the Cancer Research Center in problem 10-8. On January 1, 2015, a foundation made a pledge to pay $30,000 per year at the end of each of the next five years to the Cancer Research Center, a nonprofit voluntary health and welfare organization as a salary supplement for a well-known researcher. On December 31, 2015, the first payment of $30,000 was received and paid to the researcher. 1. On the books of Cancer Research Center, record the pledge on January 1 in the temporarily restricted asset class, assuming the appropriate discount rate is 5% on an annual basis. The appropriate discount factor is 4.33. 2. Record the increase in the present value of the receivable in the temporarily restricted net asset class as of December 31. 3. Record the receipt of the first $30,000 on December 31 and the payment to the researcher. Indicate in which asset class (unrestricted, temporarily restricted) each account is recorded