On December 1,2019 , St. 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 mojors. How should this event be recorded on December 31, 2019 , assuming 5t. Sebastian is a private university? \begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,000 & \\ \hline Contributions receivable & 30,000 & \\ \hline Contribution Revenue-with Donor Restrictions & & 90,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,000 & \\ \hline Contributions receivable & 30,000 & \\ \hline Contribution Revenue-without Donor Restrictions & & 90,000 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline Restricted Cash & 60,000 & \\ \hline Contributions receivable & 30,000 & \\ \hline Contribution Revenue-Revenues-with Donor Restrictions & & 60,000 \\ \hline Deferred Revenues & & 30,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline Restricted Cash & 60,000 & \\ \hline Contribution Revenue-with Donor Restrictions & & 60,000 \\ \hline \end{tabular}