The information below was taken from the records of Gerva Preschool, a private not-for-profit organization for the year 2018 Gw Preschool provide instruction for children from low come familiesIts trial bace, Jawy 1. 2018, is as follow Debit Credit BS 100 000 Equipment & lumshings.net 1.800.000 Huilding net STROO counts payable 3200000 Not survenced VOTO00 et settorporarily restricted 1. 135.760000 100.000 Activities for 2018 are listed below. NOTE expenses we divided between two categories on the State of Active programs and 1 Unrestricted cash contributions were $4.500.000 2 On January 1, 2018, a donor made a documented promise of $500.000 3. Each year Geneva collects doorstricted contributions to purchase computers and so for educational programs. During 2018, 5200.000 received and $500,000 was spent $100.000 on computers and 5100,000 for software Geneva captakes the computers as game and expenses the so 4. Out-of-pocket operating expenses for the year not including the towwe in 3 above were 54,200.000. The year end counts payable beled to operating expenses, wis $150.000. Operating expenses are located 70% to program services and 30% to admits 5. A licensed CPA dd all of one's required financial statements and IRS form for tree Far value of these service is $25.000, es distrative 6. Depreciation for the year on equipment and furnishings was $250,000 Depreciation on the building was $600.000. Al depreciation is splt is follows: 90% dinine and 50% program services Required: Make the appropriate journal entries to record each of events above