An optometrist provides complementary eye exams to the children at a not-for-profit daycare center. The optometrist is legally licensed in the state to administer the eye exams. The daycare center appreciates the donated service provided by the optometrist because the market value of the service is $1,000 and the center would not otherwise provide the service. Explain how the donated optometrist services be recorded in the financial statements of the daycare center.