Indicate whether each of the following actions would result in a change in net assets without donor restrictions or net assets with donor restrictions this year:

a. A donor gives the organization a cash contribution to be used for expanding the organization’s food pantry program.

b. The organization earns an unrealized gain on its permanent endowment.

c. A donor pledges money to the organization but has not paid it yet. The donor does not indicate how the money is to be used.

d. The organization sells