The Community Drug Clinic Is a Voluntary Health and Welfare

The Community Drug Clinic is a voluntary health and welfare organization that conducts two programs: drug abuse research and drug abuse education.An inexperienced accountant recorded the following entries:
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a.Pledges Receivable
200,000
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Income
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200,000
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To record signed pledges received.Of the total,
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20% must be used for a special local college
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program.It is estimated that 5% of the
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unrestricted pledges will prove uncollectible.?
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b.Cash
100,000
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Income
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100,000
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Received money from a successful business
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person, formerly a drug addict.Amount must
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be used to acquire a building for the clinic's
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program
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c.Building, etc
100,000
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Cash
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100,000
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To record down payment on land,
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building, and equipment with funds
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received in step (b).A mortgage note
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was signed for an additional $150,000.?
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d.
$\begin{array}{llr} \text { Cash } &15,000\\ \text { Income } &&15,000\\ \text { To record amount received for general } &\\ \text { operations from the will of the } &\\ \text {former mayor, who died. } &\\\end{array}$
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e.
$\begin{array}{lr}\text { Cash } & 120,000 \\\text { Pledges Write-Off Expense } & 5,000 \\\text { Pledges Receivable } &&125,000\\\text { To record collection of all pledges}\\\text { for special college program (step a) }\\\text { and partial collection and some }\\\text { write-offs for remaining pledges.}\end{array}$ ?
f.
$\begin{array}{llr} \text { Equipment } &20,000\\ \text { Cash } & &20,000\\ \text { To record purchase of equipment from } &\\ \text { unrestricted funds.} &\\\end{array}$
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g.
$\begin{array}{llr} \text { Operating Expenses } &100,000\\ \text { Cash } &&100,000\\ \text { To record payment of expenses, \( 80 \% \) of} &\\ \text { which are related to unrestricted activity } &\\ \text { and the remainder to restricted. } &\\\end{array}$
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h.
$\begin{array}{llr} \text { Depreciation Expense } &4,000\\ \text {Accumulated Depreciation } &&4,000\\ \text {To record annual depreciation provision. } &\end{array}$
Required:
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Omitting explanations, prepare the correct entries, including the entry to assign expenses to programs and services.Assume that the incorrect entries of the previous accountant are reversed prior to your entries.