XYZ Is a Local Charity That Commenced Operations on January

XYZ is a local charity that commenced operations on January 1, 2020. XYZ uses the restricted fund method of accounting for contributions. XYZ has a general fund, a capital fund and an endowment fund.
For the following partial data provided, prepare the journal entry to record that transaction. Specify which fund or funds must be used to record the entry.
a) Revenue deferred earlier in the year in the amount of $5,000 was recognized.
b) Pledges receivable in the amount of $10,000 were collected in full.
c) Accounts payable and wages payable amounting to $10,000 and $5,000 were paid.
d) Government grants amounted to $50,000, half of which was received. The balance is expected by late 2021. The grants may be applied to any of the organization's programs.
e) Total Wage costs amounted to $60,000 which breaks down as follows:
$$\begin{array} { | l | l | } \hline \text { Program A } & \$ 40,000 \\\hline \text { Program B } & \$ 10,000 \\\hline \text { Administration } & \$ 10,000\\\hline\end{array}$$ 25% of these expenses are still payable at the end of 2020.
f) A wealthy local businessman donated $100,000 to be held in endowment, with the interest earned to be unrestricted.
g) The investments in an endowment fund earned interest in the amount $3,000.
h) Amortization expense for the year amounted to $10,000.