Davis Center for Student Organizations, a nonprofit organization, receives the following donated services during the fiscal year ended June 30, 2021: Bandy Legal Services provided 8 hours of legal advice estimated at a value of $200 per hour Various volunteers contributed 100 hours of stuffing envelopes estimated at a value of $12 per hour Cherry Accounting, LLP provided 20 hours of consulting services estimated at a value of $250 per hour What journal entry would be recorded?