For the Year Ended June 30,2009,a Private College Received Contributions

For the year ended June 30,2009,a private college received contributions from alumni which were restricted for faculty research stipends to be awarded during the next fiscal year.For the year ended June 30,2009,these contributions should be disclosed on the statement of activities of the private college as an increase in:

A) the fund balance of the restricted current fund.
B) temporarily restricted net assets.
C) deferred revenues.
D) temporarily restricted fund balance.