In the Current Year National Pet Charities,which Uses Fund-Type Accounting

In the current year National Pet Charities,which uses fund-type accounting to maintain its books and records,received a $30,000 contribution to help educate people on responsible pet ownership.During the current year,the entry to record this donation is

A) UNRESTRICTED FUND.No entry. RESTRICTED FUND.Debit Cash $30,000;Credit Revenues $30,000.
B) UNRESTRICTED FUND.No entry. RESTRICTED FUND.Debit Cash $30,000;Credit Net assets $30,000.
C) UNRESTICTED FUND.Debit Cash $30,000;Credit Revenues $30,000. RESTRICTED FUND.No entry.
D) UNRESTRICTED FUND.Debit Cash $30,000;Credit Net assets $30,000.