Which entry would be the correct entry to record that a not-for-profit entity collected $80,000 of amounts pledged and also wrote off $3,000 of amounts pledged that were previously estimated as amounts uncollectible?

DEBITCREDITA.Pledges Receivable $80,000Cash $80,000B.Cash $80,000Pledges Receivable $80,000C.Pledges Receivable $80,000Allowance for uncollectible pledges 3,000

Cash $83,000D.Cash $80,000

Allowance for uncollectible pledges $3,000Pledges Receivable $83,000E.Cash $80,000

Allowance for uncollectible pledges $3,000Unrestricted net assets-contributions $83,000