For a Voluntary Health and Welfare Organization, what entry is prepared when the restriction on a cash donation is met?
a. Debit Temporarily Restricted Net Assets - Reclassifications out, Credit Unrestricted Net Assets - Reclassifications in
b. Debit Restricted Fund Balance, Credit Unrestricted Fund Balance
c. Debit Unrestricted Net Assets, Credit Restricted Net Assets
d. Debit Unrestricted Fund Balance, Credit Restricted Fund Balance