Hello, please help with this question. Please show why number 2 is wrong for those last two entries. Please make one entry for transaction 2 just as shown. the third image is the drop down entry options. Thank you :)

Administration expenses Allowance for uncollectable pledges Building Cash Contributed services revenue without donor restrictions Contribution receivable Contribution revenue - with donor restrictions Contribution revenue without donor restrictions Fundraising expenses Investment income without donor restrictions Investments Net assets with donor restrictions - Reclassifications in - Satisfaction of purpose restrictions Net assets with donor restrictions - Reclassifications out - Satisfaction of purpose restrictions Net assets without donor restrictions Net assets without donor restrictions - board designated for equipment Net assets without donor restrictions Reclassifications in Satisfaction of purpose restrictions Net realized and unrealized investment gains and losses without donor restrictions Fruits & Veggies, a nonprofit, conducts two types of programs: education and research. it does not use fund accounting. During the fiscal year, the following transactions and events took place. Prepare journal entries for these transactions, identifying increases and decreases by net asset classification as appropriate. 1, Pledges amounting to amount pledged. $180,000 were received, to be used for any purpose designated by the trustees, Fruits &Veggies normally collects 90 percent ofthe amount pledged. 2. Fruits 8c Veggies collected $171 ,000 in cash on the amount pledged in the previous transaction. it wrote off the balance as uncollectible. 1 journal entries for transactions Contribution receivable Allowance for uncollectable pledges Contribution revenue without donor restrictions To record the contribution without donor restriction Cash Allowance for uncollectable pledges Contribution revenue without donor restrictions Contribution receivable To record the cash and allowance for non collectables. ( ( ( (((( 1 80,000 0 0 1 71,000 1 8,000 0 0 0 1 8,000 1 62,000 0 0 1 8,000 1 71,000 Q & XX