Sunland County owned an idle parcel of real estate consisting of land and a factory building. Sunland gave title to this realty to Wildhorse Co. as an incentive for Wildhorse to establish manufacturing operations in the County. Wildhorse paid nothing for this realty, which had a fair value of $225000 at the date of the grant Wildhorse should record this nonmonetary transaction as a credit to Contribution Revenue for $225000. O credit to Comprehensive Income for $225000. memo entry only. O credit to Donated Capital for $225000