In Year 1, the CUNY receives a $10,000 grant money to promote its Roof Top Green Vegetables program among Queens residents. In Year 2, the group spends the grant funds for the stipulated purpose.

How should receipt of the grant be recorded at Year 1?

		Debit Cash; Credit Revenue from contributions -Without Donor Restricted Fund
		Debit Cash; Credit Revenue from contributions -With Donor Restricted Fund
		Debit Cash; Credit Revenue from contributions (temporarily restricted fund)
		No entry required until the grant funds are spent