Southern Coast (Private) University Received the Following Pledges During 2014

Southern Coast (private) University received the following pledges during 2014: ?
A)Joy Dance pledges $60,000 to be paid over a three-year period beginning at the end of this year.Southern Coast discounts this contribution at 10%.The present value is $49,737.? ?
B)As a result of a pledge drive, $500,000 is pledged to be paid by the end of the accounting year.Ten percent of pledges in the past have been shown to be uncollectible.? Required:
?
Make the necessary journal entries to record the pledges.