A local, certified social worker, earning $20 per hour working for the state government, contributed 600 hours of time at no charge to the Yellow Center, a voluntary health and welfare organization. If not for these donated services, an additional staff person would have been hired by the organization. Required: What journal entry, if any should the Yellow Center use to record this transaction? Debit Salary Expense $12,000 Credit Contributed Services - withou $12,000