Rho Pi Phi Fraternity Received a $2,000 Donation from an Alumnus

Rho Pi Phi Fraternity received a $2,000 donation from an alumnus who stipulated the funds be spent to provide a scholarship for a current member.The funds were spent as stipulated.The entry or entries to record the expense are:

A) $$\begin{array} { l } \text { Expense - Temporarily Restricted } &2,000\\\quad \text { Cash }&&2,000\end{array}$$
B) $$\begin{array} { l l } \text { Expense - Unrestricted } & 2,000 \\\quad \text { Cash } && 2,000\end{array}$$

C) $\begin{array}{llr} \text { Expense } &2,000\\ \text { Cash } &&2,000\\ &\\ \text {Reclassifications Out - Temporarily Restricted } &2,000\\ \text { Reclassifications In - Unrestricted } &&2,000\\\end{array}$


D) $$\begin{array} { l l } \text { Expense } & 2,000 \\\quad \text { Cash } && 2,000 \\& \\\text { Reclassifications In - Unrestricted } & 2,000\\\quad \text { Reclassifications Out - Temporarily Restricted } && 2,000\end{array}$$