Ricky a CPA, prepares the corporate income tax returns of a local furniture company for which Ricky would normally have charged a client $4,000 to prepare. The local furniture company pays Ricky by supplying his office with furniture with a normal retail selling of $5,000. The delivery of the tax returns by Ricky and Ricky's receipt of the furniture both take place on April 1, 2014.

How will Ricky record providing the tax return services and the receipt of the office furniture on April 1, 2014 on his books? If the value of the furniture was not known, how would Ricky record this transaction?