The Society to Save Accounting Wimps From a Lifetime of "Pocket Protector" jokes, a VHWO, was founded in 20X5. This organization conducts two types of programs: education and testing. During 20x5, the following event took place. Identify the journal entry needed to record the transaction Pledges amounting to $200,000 were received. Of this amount, $50,000 was restricted for the use of a special research program. All of the restricted pledges and $140,000 of the unrestricted pledges are expected to be collected. ORCE Debit Contributions Receivable $150,000 Credit Allowance for Uncollectible pledges $ 10,000 Credit Unrestricted support-contributions $140,000 b. UCF Debit Cash $150,000 Credit Unrestricted support $150,000 ORCE Debit Contributions Receivable $ 50,000 Credit Temporarily restricted support-contributions $50,000