Karen Nguyen owns and operates De Anza Consulting Company. Recently, Nguyen withdrew $10,000 from De Anza Consulting, and she contributed $6,000, in her name, to the American Red Cross. The contribution of the $6,000 should be recorded on the accounting records of which of the following entities?

a. Karen Nguyen's personal records, De Anza Consulting, and the American Red Cross

b. Karen Nguyen's personal records and De Anza Consulting

c. De Anza Consulting and the American Red Cross

d. Karen Nguyen's personal records and the American Red Cross

Please give the explanation. thank you