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 expenditure of the funds be recorded at Year 2?

		Debit Net assets released from restriction-with donor restricted fund; Credit Cash without donor restricted fund Debit Program expense-with donor restricted fund; Credit Net assets released from restriction -without donor restricted fund
		Debit Net assets released from restriction-without donor restricted fund; Credit Cash with donor restricted fund Debit Program expense-without donor restricted fund; Credit Net assets released from restriction -with donor restricted fund
		Debit Net assets released from restriction-with donor restricted fund; Credit Cash with donor restricted fund Debit Program expense-without donor restricted fund; Credit Net assets released from restriction -without donor restricted fund
		Debit Net assets released from restriction-without donor restricted fund; Credit Cash without donor restricted fund Debit Program expense-with donor restricted fund; Credit Net assets released from restriction -with donor restricted fund