On December 1, 2019, Sebastian University received cash of $60,000 and a pledge for another $30,000 to be paid in 2020. The amounts are to establish a permanent endowment to provide scholarships for music majors. How should this event be recorded on December 31, 2019, assuming Sebastian is a public (NOT PRIVATE) university?

\begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,800 & \\ \hline Contributions receivable & 30,800 & \\ \hline Operating-Additions to permanent endowment & & 90,800 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,800 & \\ \hline Noncperating-Additions to permanent endowment & & 60,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|c|} \hline Restricted Cash & 60,600 & \\ \hline Contributions receivable & 30,600 & \\ \hline Nonoperating-Additions to permanent endowment & & 60,800 \\ \hline Deferred Revenues & & 30,800 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,800 & \\ \hline Contributions receivable & 30,600 & \\ \hline Nonoperating-Additions to permanent endowment & & 90,000 \\ \hline \end{tabular}