Please show the journal entries for this question, thanks.

Turner Fund, a voluntary health and welfare organization funded by contributions from the general public, received unrestricted pledges of $300,000 during 20X4. It was estimated that 10 percent of these pledges would be uncollectible. By the end of 20X4, $240,000 of them had been collected. It was expected that $35,000 more would be collected in 20X5 and the balance of $25,000 would be written off as uncollectible. What amount should Turner include as contribution revenue in 20X4? a. $300,000 b. $275,000 $270,000 d. $240,000