United Charities, a not-for-profit entity, supports activities for lower-income families. They have regularly engaged in activities such as providing transportation for physically challenged individuals, shelters for the temporarily homeless, group meals for the homeless, and shelters for abused women and children. Requried: prepare the necessary journal entries A) United Charities engaged in a fund-raising campaign that resulted in pledges of $500,000 to support activities of the current year. During the year, United collected $100,000 on these pledges B) A local citizen pledged $50,000 to purchase and equip a van to provide transportation for physically challenged individuals. This citizen has donated regularly and there is no reason to believe that this pledge will not be collectible. C) In prior years, an advocacy group for abused women donated $10,000 to be used to furnish a "safe-house" for abused women and children. During the current year renovation of the safe house was completed and furniture was acquired at a total cost of $25,000 D) Cash of $60,000 is received from a donor who specifies that the money must be spent to provide educational activities for children who will be living in the "safe-house." It will be next year before the "safe-house" has its first residents.