Prepаre jоurnаl entries fоr the fоllowing trаnsactions that occurred during fiscal 2025 assuming Kids Klub follows the deferral method. On February 1st, Kids Klub held a walk-a-thon to solicit funds externally restricted for use towards the facility construction costs only. Total pledges received from individuals and corporate sponsors were $390,000. The board is quite certain of the timing and amount of the pledges and estimates at this time that 85% of the funds will be received. 2025 Date Account Titles Debit Credit 01-Feb Provide the account name in the first space below. 390,000 Provide the account name in the second space below. 331,500 Provide the account name in the third space below. 58,500 On March 28th, only 80% of the pledges from the walk-a-thon were received. The remaining 20% of those pledges were deemed uncollectable. 2025 Date Account Titles Debit Credit 28-Mar Provide the account name in the fourth space below. 312,000 Provide the account name in the fifth space below. 58,500 Provide the account name in the sixth space below. 19,500 Provide the account name in the seventh space below. 390,000 When choosing account names, refer to the listing of accounts that was provided at the top of the quiz. Ensure you spell the account name properly.