Atlee Makes a Cash Gift to a Not-For-Profit Local Ballet $\begin{array}{lcc}\text { Cash } & \text { XXX } & \\\text { Revenue-Unrestricted Contribution } & & \text { XXX } \\\end{array}$

Atlee makes a cash gift to a not-for-profit local ballet company which is designated by the donor to buy costumes for a new ballet staging.It should be accounted for with the following journal entry:
A)
$\begin{array}{lcc}\text { Cash } & \text { XXX } & \\\text { Revenue-Unrestricted Contribution } & & \text { XXX } \\\end{array}$

B) $\begin{array}{lcc}\text { Cash } & \text { XXX } & \\\quad \text { Revenue-Temporarily Restricted Contribution }& & \text { XXX } \\\end{array}$

C)
$\begin{array}{lcc}\text { Cash } & \text { XXX } & \\\quad \text { Revenue-Endowment Fund } & & \text { XXX } \\\end{array}$

D)
$\begin{array}{lcc}\text { Cash } & \text { XXX } & \\\text { Revenue-Permanently Restricted } & & \text { XXX }\end{array}$