Golden State Youth Camp Is a Private NFP Organization That

Golden State Youth Camp is a private NFP organization that provides camping experiences to children with chronic health issues. Contributions provide the major support for its programs. During the current year, the following contributions were received:
1) $100,000 in cash was received from a campaign to finance construction of a new kitchen.
2) $5,000 in cash was received from friends of the camp, with no restrictions.
3) A registered nurse donated services valued at $6,000 for part of the summer.
4) Food with a fair value of $15,000 was donated by local grocery stores. Cost to the stores was $12,000.
5) A local television station donated free advertising spots providing information on the camp. The normal charge is $5,000.
6) College students donated services valued at $20,000 to serve as camp counselors.
Required
Prepare the journal entry to record each contribution. If the account used affects net assets, indicate the category of net assets that is affected. Use N/A to indicate if no entry is appropriate.