Professor Serrett makes a $100,000 contribution to the City of Houston. He stipulates that the principal or "corpus" must be kept intact. What entry properly records this gift in a Permanent Fund? a. Debit Cash $100,000 Credit Revenues - donations $100,000 b. Debit Cash $100,000 Credit Operating Transfer to GF $100,000 c. Debit Gifts receivable $100,000 Credit Revenues - donations $100,000