26. Land valued at $100,000 was donated to a not-for-profit organization. The donation came with no restrictions. The organization's management decided to hold the land for resale and use the proceeds to establish a reserve for future capital needs. Which of the following journal entries would be made on the date of donation? A. Land Held for Resale ........ Contribution Revenues with Donor Restrictions B. Land Held for Resale. Capital Contributions C. Land Held for Resale .......... Contribution Revenues without Donor Restrictions D. Land Held for Resale Contributions Released from Restrictions wwwww Debit $100,000 $100,000 $100,000 $100,000 Credit $100,000 $100,000 $100,000. $100,000