Dogs-are-Us, an animal shelter for dogs, contacted a donor, Marie Pedigree, who today promised to donate $10,000 to be used to pay for a dog trainer; she, however prefers to pay in $2,000 installments over the next five years. The first installment will be received at the end of year 1. After applying a discounting factor, the net realizable value of the full donation is $8,750. The journal entry for the pledge would include a: A. Credit to Contributions—without donor restrictions, $8,750. B. Credit to Discount on Contributions Receivable, $1,250. C. Debit to Cash, $10,000. D. Debit to Contributions Receivable, $8,750.