Which Entry Would Be the Correct Entry to Record That

Which entry would be the correct entry to record that a not-for-profit organization collected $80,000 of amounts pledged and wrote off $3,000 of amounts pledged as amounts uncollectible?

A) debit Pledges Receivable $80,000,credit Cash $80,000.
B) debit Cash $80,000,credit Pledges Receivable $80,000.
C) debit Pledges Receivable $80,000,credit allowance for uncollectible pledges 3,000,credit Cash $83,000.
D) debit cash $80,000,debit allowance for uncollectible pledges $3,000,credit Pledges Receivable $83,000.
E) debit cash $80,000,debit allowance for uncollectible pledges $3,000,credit unrestricted net assets-contributions $83,000.