not-for-profit organization received unrestricted pledges of $200,000, and believes based on past experience that 95% of them will be paid. What entry should be made to record the pledges? Select one: A. Debit Credit Pledges Receivable $200,000 Donation Revenue $200,000 Bad Debt Expense $10,000 Provision for Uncollectible Pledges $10,000 B. Debit Credit Cash $190,000 Donation Revenue $190,000 C. Debit Credit Pledges Receivable $200,000 Provision for Uncollectible Pledges $10,000 Donation Revenue $190,000 D. Debit Credit Pledges Receivable $190,000 Donation Revenue $190,000