Protect Purple Plants $($PPP$)$ uses the deferral method of accounting for contributions and has no separate fund for restricted contributions. On January $1,$ Year $6,$ PPP received its first restricted cash contribution$-$ $$120,000$ for the purchase and maintenance of land and a greenhouse building for its rare purple plant collection.

On July $1,$ Year $6,$ PPP acquired land and a building for $$22,000$ and $$80,000$ cash, respectively. The building has an estimated useful life of $20$ years and zero residual value. On December $31,$ Year $6,$ the remaining $$18,000$ cash was paid to KJ Maintenance Ltd$.$ for a three$-$year maintenance contract that requires $KJ$ personnel to provide maintenance services four days per month until December $31,$ Year $9.$

Required:

Prepare the journal entries for the following dates: $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$($i$)$ January $1,$ Year $6$

$($ii$)$ July $1,$ Year $6$

$($iii$)$ December $31,$ Year $6$ including year$-$end adjusting entries

$\backslash$table$[[$No$,$Date,General Jour,,Debit,Credit$],[1,\backslash$table$[[$January $1,$ Year $6,]],$Cash,$0,120,000,],[,$Contribution revenue,$x,,120,000],[3,,,,,],[2,$July $1,$ Year $6,$Land,$0,22,0000,],[,$Building,$0,80,000,],[,$Cash,$0,,102,000],[,,,,,],[3,$July $1,$ Year $6,$Land,$ox,22,0000,],[,$Cash,$(,,22,0000],[,,,,,],[4,$December $31,$ Yea,Amortization expense,$0,4,000,],[,$Accumulated amortization,$0,,4,000x$