10. A nongovernmental not-for-profit anim al shelter receives contributed services from the following individuals valued at their normal billing rate: Veterinarian provides volunteer anim al care $8,000 Board members volunteer to prepare books for audit 4,500 registered nurse volunteers as receptionist 3,000 Teacher provides volunteer dog walking 2,000 What amount should the shelter record as contribution revenue? $8,000 O $11,000 O $12,500 O $14,500