30. The Nature Conservatory, a not-forprot entity, engaged in a fundraising drive to raise money to buy land to provide a habitat for the endangered Sleepy Eagle. A donor pledged $1 million to the project provided that the Nature Conservatory was able to raise an additional $1.5 million from other sources. What entry should the Nature Conservatory make at the time of the $1 million pledge? a) Debit Pledge receivable $1 million; Credit Unrestricted revenue $1 million. b) Debit Pledges receivable $1 million; Credit Temporarily restricted revenue $1 million. c) Debit Pledges receivable $1 million; Credit Temporarily restricted net assets $1 million. d) No entry is made at the time of the pledge