A donor made a pledge in December 20X0 to an other not for profit organization (ONPO) with the intent to give the cash in 20X1 for unrestricted use in that year. The ONPO should Select one: O a. Not record the pledge until 20X1. O b. Record the pledge as unrestricted revenue in 20X0. C. Record the pledge as a receivable and as a deferred revenue in 200 and record the revenue in 20X1 O d. Record the pledge as temporarily restricted revenue in 20X0 and reclassify the amount to unrestricted in 20x1. Revenue of a private hospital from grants specified by the donor for research would normally be recorded as an increase in: Select one: O a. Permanently restricted net assets. O b. Unrestricted net assets. C. Temporarily restricted net assets. O d. Assets limited as to use. In hospital accounting, restricted funds are: Select one: 0 a. Not available for current operating use. However, the income generated by the funds is available for current operating use. O b. Restricted as to use only for board designated purposes. c Restricted as to use by the doncr O d. Not available unless the board of trustees removes the restrictions. The statement of net assets would report the following components of net assets for a nongovernment, not for profit organization, except: Select one: O a. Permanently restricted net assets. O b. Unrestricted net assets O c. Temporarily restricted net assets. O d. Invested in capital assets, net of related debt