Assume Towne Center Art Museum Which Has a December 31^st

Assume Towne Center Art Museum which has a December 31^st year end) received the following contributions in 2017. Prepare journal entries to record these events and any year-end adjusting journal entries resulting from the events.
a) Unrestricted pledges of support were received in the amount of $280,000. All of these are due within the year and it is estimated that 6% will ultimately prove to be uncollectible.
b) 600 Memberships were sold to the public in the amount of $40 each. Membership provides the individual with a monthly magazine and other benefits. The estimated fair value of member benefits is $15. The member year runs from July 1 to June 30.
c) A local carpenter donated supplies and labor with values of $25,000 and $20,000 respectively) to construct a new exhibition area. Fixed assets are classified as unrestricted net assets.
d) On April 1, 2017 a local businessman made a pledge payable in a future period. The pledge is restricted in purpose and has a present value of $105,000 effective interest rate of 6%).