For Questions $1$ through $4,$ assume that Charity A and Charity B are alike in every possible way except as described in the individual questions. Assume that each question is independent of the others.

Each charity suffers significant damage from a hailstorm this year. Each hires a person to repair this damage. Each of these workers donates the labor to the charity.

Charity A examines the repair work and decides that it required a specialized skill that it would have had to buy if not donated.

Charity B examines the repair work and decides that it did not require a specialized skill.

Complete the matching below for the accounting by the charities for the repairs.

Overall effect of the two charities' accounting

DR repair expense and CR contribution revenue.

No entry.