How Should the Following Revenues Be Reported by a Private

Short Answer

How should the following revenues be reported by a private college?
$15,000 for the improvement of a study lounge,
$5,600 in unrestricted contributions,
$600 unrestricted investment income on endowment investments,
$11,600 sales of services by auxiliary enterprises.
$\begin{array}{lrr}~~~~~~~\text { Unrestricted }&\text { Restricted }\\\hline\text { A) }~~~32,800 & 0 \\\text { B) } ~~~17,800 & 15,000 \\\text { C) }~~~ 17,200 & 15,600 \\\text { D) }~~~ 5,600 & 27,200\end{array}$