On January 1, 2023, Dentist, Dr. Duke DeKay made an unconditional pledge to donate $100,000 to the Mono Civic Institute, a non-profit organization, which is to be paid in two equal installments of $50,000 beginning on January 1, 2024. There are no restrictions attached to the pledge. Assuming it expects a rate of return of 5%, which of the following would be part of the journal entry the Mono Civic Institute would make on January 1, 2023, to record the pledge? (Choose all of the correct answers.) (Round your answer to the nearest dollar.) Credit Contributions Revenue--With Donor Restrictions for $100,000 Debit Contributions Revenue--Without Donor Restrictions for $50,000 Credit Contributions Revenue--Without Donor Restrictions for $92,970 Debit Pledges Receivable--Without Donor Restrictions for the discounted amount of the pledge