7) St. David's Hospi ital, a not-for-profit business oriented hospital, had contributions totaling $14,000,000 as follows: S2,000,000 for unrestricted purposes for the fol year and beyond; $6,000,000 for construction of a new surgery wing which is schediul to be built in the following year, $5,000,000 pledged for endowment purposes and $1,000,000 restricted for purposes other than long term asset acquisition. endowment was a pledge; all other contributions we What is the hospital's journal entry? following The re received in cash. A) Cash 9,000,000 Revenues-Temporarily Restricted-Contributions B) Cash Contributions Receivable Revenues-Unrestricted-Contributions Revenues-Temporarily Restricted-Contributions Revenues-Permanently Restricted-Contributions 9,000,000 5,000,000 2,000,000 7,000,000 5,000,000 C) 9,000,000 ,000,000 Cash Contributions Receivable Revenues-Temporarily Restricted-Contributions Revenues-Permanently Restricted-Contributions 9,000,000 5,000,000 D) 9,000,000 5,000,000 Cash Contributions Receivable Revenues-Unrestricted-Contributions Revenues-Temporarily Restricted-Contributions Revenues-Permanently Restricted-Contributions 3,000,000 6,000,000 5,000,000