Angel Flights provides transportation to medical facilities for special needs children. At the beginning of the year, a donor gave Angel Flights a new airport facility, with a fair value of $5 million, to house its aircraft. The donor specified that the facility must be used by Angel Flights for at least five years. The facility has a useful life of 25 years. Required Prepare journal entries to record the events described for the current year. For accounts shown on the statement of activities, indicate the category of net assets affected