On December 25, 2017, Mr. Jones gives Charity A 1,000 shares of stock that he bought originally for $9,000. No restrictions were placed on this donation. The governing board does not want to speculate on investments.Thus, it has a policy to sell all donated investments as soon as received.These 1,000 shares are sold on December 26, 2017, for their fair value of $28,000.

How does the charity report these events on a statement of cash flows?