In November, a public broadcasting station conducts its annual pledge drive and receives telephone pledges of $700,000. By year-end December 31, it collects $400,000 of the pledges (assuming an overall 10% uncollectibles)

Debit Pledge Receivables for $300,000 and credit Revenues contributed $300,000 (in an temporarily restricted fund)

Debit Pledge Receivables for $240,000 and credit Revenues contributed $240,000 (in an unrestricted fund)

Debit Pledge Receivables for $300,000 and credit Revenues contributed $300,000 (in an unrestricted fund)

Debit Pledge Receivables for $300,000 and credit Revenues contributed $230,000 and uncollectibles $70,000 (in an temporarily restricted fund)