Coats for Kids Is a Private,not-For-Profit Organization That Provides Free

Coats for Kids is a private,not-for-profit organization that provides free coats for children in the suburbs of a large city.Coats for Kids had the following transactions in 2011.
1.Unrestricted cash gifts that were received last year,but designated for use in the current year,totaled $50,000.The cash gifts were used in 2011.
2.Unrestricted pledges of $40,000 were received.They are expected to be collected in 2011.Ten percent of the pledges typically prove uncollectible.Additional cash contributions during the year totaled $65,000.
3.A donor donated investments with a fair value of $10,000.The investments can be sold and used only for the purchase of coats for children.
4.The following expenses were incurred and paid: Salary of director,$15,000,classified as supporting services.The remaining expenses of $47,500 were classified as program services.
5.Pledges of $250,000 were received during the year.The pledges were restricted for use in purchasing new delivery vans.All of these pledges are expected to be collected in the next fiscal year.Ten percent are estimated to be uncollectible.
Required:
Prepare the journal entries for the aforementioned transactions.