In the last fiscal year, you received notification that your not-for-profit organization has been named in the will of one of your long-time benefactors who has passed away (the estate has been probated and you made the appropriate accounting entry at that time). The will stipulates that the funds must be used to improve the buildings in your not-for-profit organization's summer camp. The lawyer told you that you would receive $300,000, but you now receive a check for $312,000, $12,000 more than you had expected. Which of the following best describes how you should account for the check received? Select one: O A. Debit cash for $312,000, credit contributions receivable for $300,000 and contributions without donor restrictions for $12,000. B. Debit cash for $312,000, credit contributions-without donor restrictions for $312,000. lo C. Debit cash for $312,000 and credit restricted contributions for $312,000. O D. Debit cash for $312,000, credit contributions receivable for $300,000 and contributions with donor restrictions for $12,000