Listed Below Are Two Transactions for an Alcohol Rehabilitation Treatment $\underline{\text{Transactions: }}$

Essay

Listed below are two transactions for an alcohol rehabilitation treatment program. All amounts are in thousands of dollars.
$\underline{\text{Transactions: }}$
1. Received pledges of $300 and cash gifts of $100 during the year to be used only for alcohol rehabilitation treatment programs.
2. Incurred expenses of $220 for its alcohol rehabilitation program but paid the expenses from unrestricted resources, not from available restricted resources.
$\underline{\text{ Requirement: }}$ Prepare the journal entries for these transactions.