Tiger Oasis Meow (TOM) is a NPO tiger sanctuary in rural Florida. They use the deferral method for accounting for contributions and do not have a separate fund for restricted contributions. On May 1", 2020, TOM received a restricted cash contribution of $100,000 to purchase additional property for the tigers, as well as to pay for on-site security. On May 15", 2020, TOM purchased property which included land and a small building for $90,000. The land portion was $55,000 and the building was old and only worth $35,000. The building had an estimated useful life of 7 years with zero residual value. On May 31", TOM paid the remaining $10,000 to Lion Security Services for a 10-month security contract. Tom's year end is June 30", 2020. Required: Prepare the journal entries for the following dates: May 1, 2020 May 15", 2020 May 31", 2020 June 30", 2020