Youth Villages provides housing and support for at-risk children. The following donations were received by Youth Villages during the year:

1. Supplies with a market value of $5,000 were received.

2. Volunteers spent a weekend cleaning facilities. The fair value of their time was $3,000.

3. CPAs contributed services valued at $10,000 to prepare financial statements and Form 990.

4. A contractor contributed services valued at $25,000 to build additional facilities.

Required

Prepare journal entries to record the events described for the current year. For accounts shown on the statement of activities, indicate the category of net assets affected.

NOTE: If an event does not require a journal entry, select "No entry" as your answers.

Ref.	Description		Debit	Credit
1	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
2	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
3	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
4	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry
	AnswerAdministrative expenseCashContributions of servicesunrestrictedContributions receivableFacilitiesIn-kind contributions revenueunrestrictedSuppliesNo entry