A local social worker, earning $12 per hour working for the state government, contributed 600 hours of time at no charge to the Yelton Center, a voluntary health and welfare organization. If not for these donated services, an additional staff person would have been hired by the organization. How should the Yelton Center record the contributed services?

Exact journal entries needed. If you have additional comments, would be great, but if not, journal entries should do. Thank you!