"ABC not for profit organization receives securities (fair value of $7,000) with a stipulation that they permanently endow a school enhancement project. Income earned on the securities is restricted to use for the school enhancement project. Dividend income is $500. The journal entry to record investment income (Dividend) would be:"

"Debit Cash 500, credit Dividend income $500"

"Debit Cash 500, credit Temporarily restricted revenue investment income $500"

"Debit Cash 500, credit unrestricted revenue investment income $500"

None of above