Which entry would be the correct entry to record pledges of $$100,000$ to a public television fundraiser? The public television organization estimates that $5\%$ of the funds will be uncollectible.

A$)$

Dr$.$ Pledges Receivable $$100,000$

Cr$.$ Unrestricted net assets $-$ Contributions $$100,000$

B$)$

Dr$.$ Cash $$100,000$

Cr$.$ Unrestricted net assets $-$ Contributions $$100,000$

C$)$

Dr$.$ Pledges Receivables $$100,000$

Cr$.$ Unrestricted net assets $-$ Contributions $$95,000$

Cr$.$ Allowance for Uncollectible Pledges $$5,000$

D$)$

Dr$.$ Pledges Receivable $$95,000$

Dr$.$ Allowance for Uncollectible Pledges $$5,000$

Cr$.$ Unrestricted net assets $-$ Contributions $$100,000$

E$)$

Dr$.$ Cash $$95,000$

Dr$.$ Allowance for Uncollectible Pledges $$5,000$

Cr$.$ Unrestricted net assets $-$ Contributions $$100,000$