Indicate whether each of the following actions would result in a change in unrestricted, temporarily restricted, or permanently restricted net assets this year.

a. A donor gives the organization a cash contribution to be used for expanding the organization’s food pantry program.

b. The organization earns an unrealized gain on its permanent endowment.

c. A donor pledges money to the organization but has not paid it yet. The donor does not indicate how the money needs to be used.

d. The organization sells goods from its online bookstore.

e. A donor gives the organization cash and specifies that the money is to be used in four years.

f. A donor gives a 1,000 shares of Apple stock, and stipulates the proceeds of the stock are not to be spent but held in perpetuity.