Record the following events for Community Advocates, a private charitable nonprofit organization. For any entry involving revenue, be sure to mention the type of restriction (without donor restrictions, or with donor restrictions). a. Cash contribution of $20,000 and pledges this period totaling $15,000 were received. Pledges are expected to be collected in the next period. b. 5% of the above pledges are estimated to be uncollectible. c. A fund-raising dinner grossed $20,000 from the sale of 300 tickets. The catered dinner cost $10 per person for the 400 people who attended, plus the $500 for the rental of the dining room. Payment for these costs was made. The event is a major fundraiser for the nonprofit. d. A foundation gave $50,000 to the organization to build an addition to the existing facility. The foundation requires the organization to raise $50,000 in matching funds, otherwise the foundation receives its donation back. e. During the year, a wealthy donor gave the organization $2 million dollars. The donor specified that the gift should be maintained in perpetuity (i.e. endowment) and that any earnings derived from the gift could be used for general operations. f. A classic car was donated to the organization for use in an auction to be held in the next accounting period. The car has an estimated value of $65,000. The proceeds of the auction are part of the budget for activities in the next period. g. Community Advocates received donated services of $1,200 from accountants assisting with the tax filings and accounting work that would normally be paid for if not donated. It also received $300 in donated services from volunteers, who helped clean the offices. h. Community Advocates (CA) received an additional $50,000 in donations which are designated (by the donor) to other organizations. CA does not have variance power and is not financially interrelated with any of the recipient organizations.