Can anybody please help me with this question, please. The9024

Can anybody please help me with this question, please. 

The Town of Elmwood applied for a competitive grant from the state government for providing an after- school recreational program for at-risk children from low-income families. On 2/1/2005, Elmwood was notified that it had been awarded a grant of $100,000 for the program. The program provides up to $1,000 per child served provided that family annual income is less than $25,000. The grant provides for reimbursement of all allowable costs of conducting the program on a twice-monthly basis. No time limit is imposed for completion of the program. Any unused grant award may be carried forward to the next fiscal year. By 12/31/2005, Elmwood’s fiscal year-end, $74,000 had been expended in providing recreational services for eligible beneficiaries. Reimbursement of $71,000 had been received from the state by this date.

Required: 
a). What are the eligibility requirements of this grant?
b). On 2/1/2005, should the Town of Elmwood enter any journal entry into the accounting system? On 12/31/2005, should the Town of Elmwood enter any journal entry into the accounting system? Why or Why not? c). As of 12/31/2005, identify the following:
(1). Cash Received 
(2). Program Revenue 
(3). Expenditures