A Donor Pledged $200,000 to the Fund Raising Drive of a Local

A donor pledged $200,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology.The pledge was made on July 16,2011 but was conditioned on the government raising an additional $200,000 from other donors.By the fiscal year-end of June 30,2012,the local government had raised only $5,000 from other donors.What entry would be made for the initial pledge by the local government during the year ended June 30,2012?

A) No entry is required.
B) Debit a receivable and credit deferred revenues, a liability.
C) Debit a receivable and credit Fund Balance.
D) Debit a receivable and credit a revenue.