St. Mark's is a private not-for-profit hospital. At the end of December 2013, a donor pledged to make five payments of $45,000, on January 1, 2014, - 2018. The contributions are restricted to pay for operations in those years. The present value of these payments is $200, 930, discounted at 6%. The contribution was not restricted as to purpose. Record all entries required for 2013 and 2014. St. Mark's is a private not-for-profit hospital. At the end of December 2013, a donor pledged to make five payments of $45,000, on January 1. 2014, - 2018. The contributions are restricted to pay for operations in those years. The present value of these payments is $200, 930, discounted at 6%. The contribution was not restricted as to purpose. Record all entries required for 2013 and 2014