1. A nongovernmental not-for-profit animal shelter receives contributed services from the following individuals valued at their normal billing rate:

   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?

   		$7,500
   		$4,500
   		$6,500
   		$9,500