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

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 should be $$\begin{array}{l}\begin{array} {llll } a& \text { UNRESTRICTED FUND}\\& \text {Resources released from restriction }&\$125,000\\& \text { Cash }&\$125,000\\& \text { RESTRICTED FUND}\\& \text { Fixed assets}&\$150,000\\& \text { Cash}&\$25,000\\& \text { Resources released from restriction}&\$125,000\\\\b& \text {RESTRICTED FUND }\\& \text { Resources released from restriction}&\$125,000\\& \text {Cash }&\$125,000\\& \text {UNRESTRICTED FUND }\\& \text { Fixed assets }&\$150,000\\& \text { Resources released from restriction }&\$125,000\\& \text {Cash }&\$25,000\\\\c& \text {UNRESTRICTED FUND }\\& \text { Fixed assets }&\$150,000\\& \text { Cash}&\$150,000\\\\d& \text {RESTRICTED FUND }\\& \text { Fixed assets}&\$150,000\\& \text { Cash}&\$150,000\\\end{array}\end{array}$$