14. A not-for-profit organization receives two gifts. One is $80,000 and is restricted for paying salaries of teachers who help children learn to read. The other is $110,000, which is restricted for pur¬ chasing playground equipment. The organization spends both amounts properly at the end of this year. The organization records no depreciation this period, and it has elected to view the equipment as having a time restriction. On the statement of activities, what is reported for unrestricted net assets?

a. An increase of $80,000 and a decrease of $80,000.

b. An increase of $ 190,000 and a decrease of $ 190,000.

c. An increase of $ 190,000 and a decrease of $80,000.

d. An increase of $80,000 and no decrease.