On the last day of the accounting period, a donor makes a permanently restricted donation of $1 million. How would this transaction affect the financial statements that will be prepared (vis--vis last period's statements)?

	A.	The balance sheet would be unaffected, and the statement of operations would be affected.
	B.	There would be no effect on either the balance sheet or statement of operations.
	C.	The balance sheet would be affected, and the statement of operations would be unaffected.
	D.	Both the balance sheet and the statement of operations would be affected.