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Recording Revenue and Related Expense Transactions.The Shannon Community Kitchen provides hot meals to homeless and low-income individuals and families; it is the organization's only program. It is the policy of the community kitchen to use temporarily restricted resources for which the purpose has been met before unrestricted resources. The Kitchen had the following revenue and expense transactions during the 2017 fiscal year.

1. Volunteers from the local university contributed 100 hours to preparation and serving of meals. The estimated fair value of their labor was $750.
2. The Kitchen received a $5,000 federal grant for the purchase of institutional kitchen appliances.

I need to record all JR necessary to record the transactions