Record the receipt free services from alumni who come to campus each week Record a pledge of $$40,000$ near the end of the year, to be collected in two

years. It is judged to be conditional and has a present value of $$31,200.$

Note: Enter debits before credits.

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.

Note: Enter debits before credits.