what are the journal entires to record transaction? not for profit

5. At the beginning of the year, the Hospital created a Foundation to obtain donations. By the end of the year, the Foundation completed the following activities: o Collected $500,000 which donors stated must be used for cancer research. o Collected $200,000 which donors stated could be used for any purpose the hospital deemed necessary. Transferred $100,000 of the funds that could be used for any purpose to the hospital