This upload assignment is similar to the analysis we used for a variety of situations in chapter $13.$ Use the following facts for Save The Yellow$-$Spotted Toad Foundation $($Toad$)$ to answer the upload assignment requirements. Toad Foundation$$s mission is to research the state of the Toad population in the United States and Canada, educate the public about Toads and their contribution to the ecosystem, and prevent their further endangerment. These events$/$transactions all occurred during the current year.

$1.$ Cash donations of $$30,000$ to be used as wished were received.

$2.$ $$3,000$ supplies expense, gift shop shipping expense, and miscellaneous office expenses in the current fiscal year were paid.

$3.$ Cash donations of $$20,000$ to be used for research on the Toad population were received.

$4.$ Pledges of $$40,000$ were received. Of that total amount, $$25,000$ were unconditional, to be used as they wish, and all pledges are expected to be received in the next three months. The other $$15,000$ of pledges were conditional on the receipt of matching funds from the Canadian sister organization. The matching amount has not been received by the end of the fiscal period.

$5.$ A donor contributed securities valued at $$20,000$ to be permanently invested. Earnings on these securities$,$ to be used on education efforts about Toads, equaled $$1,200$ in the current year.

$6.$ Local community members volunteered to distribute flyers regarding the mission of the Foundation. They spent $20$ hours distributing flyers. The value of their time if hired is $$1,000.$ The flyers provided information about the endangered status of Toads, their role in a healthy ecosystem for the public$$s benefit, and specific steps the community can take to save the Toad habitats. One quarter of the flyer was used to solicit contributions for the foundation to help fund its activities. The cost of the flyers was $$2,000.$

$7.$ A Toad specialist from the regional zoo donated her time to develop educational literature and an educational film designed to increase awareness of and reduce misconceptions of the presence of the Toads in nature settings as well as on area properties. The value of the specialist$$s time is $$5,000.$

$8.$ A local building contractor donated time and materials and built an outbuilding on the Foundation property. If this service had been purchased, the cost would have been $$10,000.$

REQUIREMENTS:$$ Prepare journal entries for $1$ through $8,$ if any. Include the dollar amount effect. If there is no entry for a particular item or dollar amount write $$no entry$$ and briefly note the reason why there is no entry $($a label or phrase is sufficient.$)$ You must use the labels$/$account titles presented in class and the posted video. There may be multiple items to list within each situation. You must show any supporting computations necessary.