In a Prior Year,United Charities Received a $125,000 Gift to Be

In a prior year,United Charities received a $125,000 gift to be used to acquire vans to provide transportation for physically challenged adults.During the current year,United acquired two vans at a cost of $75,000 each.The appropriate entryies)to record the acquisition is a)
$\begin{array}{llcc} \text {UNRESTRICTED FUND}\\ \text {Resources released from restriction }& \$ 125,000\\ \text {Cash }&& \$ 125,000 \\ \text {RESTRICTED FUND}\\ \text {Fixed assets}& \$ 150,000 \\ \text {Cash }&& \$ 25,000 \\\text { Resources released from restriction }&&\$ 125,000\\\end{array}$

b)
$\begin{array}{llcc} \text { RESTRICTED FUND}\\ \text {Resources released from restriction }& \$ 125,000\\ \text {Cash }&& \$ 125,000 \\ \text { UNRESTRICTED FUND }\\ \text {Fixed assets}& \$ 150,000 \\ \text { Resources released from restriction }&& \$ 125,000 \\\text { Cash }&&\$ 25,000\\\end{array}$

c)
$\begin{array}{llcc} \text { UNRESTRICTED FUND }\\ \text {Fixed assets}& \$ 150,000 \\\text { Cash }&&\$ 150,000\\\end{array}$

d)
$\begin{array}{llcc} \text { RESTRICTED FUND }\\ \text {Fixed assets}& \$ 150,000 \\\text { Cash }&&\$ 150,000\\\end{array}$