1. A nonprofit senior center serves a hot meal to senior citizens every Friday evening. All the food is donated by a local supermarket. All the food preparation and serving is done by local volunteers. If the center had to pay for the food, it would need to spend $15,000 a year. If it had to pay for the food preparation and service, it would need to spend $20,000 a year. How should it report these contributions in its financial statements?