can u help me with the one with a red X on it?

the information related to the question is all in the photos.

Accounts Payable 07 No Journal Entry Required 8(a) 10,000 Provision for Uncollectible Pledges Allowance for Uncollectible Pledges-Unrestricted 10.000 8(b) 3,360 Depreciation Expense Allowance for Depreciation Equipment and Furniture 3,360 09 105,952 90,816 60.544 45,408 oooo Public Health Education Program Community Service Program Management and General Fund-Raising Salaries and Benefits Expense Rent Expense Telephone Expense Printing and Postage Expense Utilities Expense Supplies Expense Depreciation Expense Provision for Uncollectible Pledges OOOOOOOOOOOO 224,560 35,000 5.200 12,000 8.300 4.300 3,360 10.000 10 Net Assets Released Satisfaction of Purpose Restriction-With Donor Restor 105,952 Net Assets Released-Satisfaction of Purpose Restriction-Without Donor F 105952 L 1(a) 229.500 73.120 Contributions Without Donor Restnctions Net Assets Without Donor Restrictions Public Health Education Program Community Service Program Management and General Fund Raising 5 Osoba o 105,952 90,816 60.544 45 408 M 11(b) Contributions with Donor Restrictions Program Net Assets With Donor Restrictions 250 000 x 250,000 N 11 Net Assets with Donor Restrictions Net asets Released Satisfaction of Purpose Restriction with Donor Rest 105,952 105.952 O 110) Net Aasets Released Satisfaction of Purpose Restriction-Without Donor Res Nel As Without Donor Restrictions 105.952 105 952 Required information The following information applies to the questions displayed below! INVOLVE was incorporated as a not-for-profit voluntary health and welfare organization on January 1 2020 During the fiscal year ended December 31, 2020, the following transactions occurred A business donated rent free office space to the organization that would normally rent for $35.000 a year 2. A fund drive raised $185.000 in cash and $100.000 in pledges that will be paid within one year A state government grant of $150.000 was received for program operating costs related to public health education 3. Salaries and fringe benefits paid during the year amounted to $208.560 At year-end, an additional $16,000 of salaries and fringe benefits were accrued 4 A donor pledged $100.000 for construction of a new buiding, payable over five fiscal years commencing in 2022. The discounted value of the pledge is expected to be $94 260 5. Ofice equipment was purchased for $12,000. The useful life of the equipment is estimated to be five years Office furniture with a fair value of $9,500 was donated by a local office supply company. The furniture has an estimated useful life of 10 years Furniture and equipment are considered net assets without donor restrictions by INVOLVE 6 Telephone expense for the year was $5.200, printing and postage expense was $12.000 for the year tiles for the year were 58 300, and supplies expense was $4300 for the year At year-end, an immaterial amount of supplies remained on hand and the balance in accounts payable was 53 600 7 Volunteers contributed $15,000 of time to help with answering the phones mailing materials and various other clerical activities 8. It is estimated that 90 percent of the pledges made for the 2021 year will be collected Depreciation expenses recorded for the full year on the assets recorded in tem 5 9. All expenses were allocated to program services and support services in the following percentages public health education 35 percent community service 30 percent management and generel 20 percent and fundraising. 15 percent 10. Net assets were released to reflect satisfaction of state groot requirements that the grant sources be used for public health education program purposes 11. All nominal accounts were closed to the appropriate nel set accounts Required Preparjum tries to record these transactions Expensions should be recorded by object classification in any expenses will be located to functions of no entry suited for transaction event. select "No Journal Entry Required in the first account Field) Ni Answer is not complete Genel Journal 31 Cosworth 35.000 012 35 000 Can CH Co- Womero 335 000 100 000 Q000 Sales de Can 155.000 10000