The Darberville Day Care collected $45,000 in day care fees from families during the year ended December 31, Year 1 to provide services. During the same period, the Day Care collected $30,000 from the United Way to provide ongoing funding for the Day Care's early childhood development programming and $10,000 from the Federal School Lunch Program to defray the cost of meals served to children. The Day Care's accounting policies consistently allow for the direct recording of contribution revenue with donor restrictions as contribution revenue without donor restrictions when the terms and conditions of the contributions are met in the year of donation. As a result of the above transactions, the Day Care would record revenues and support without donor restrictions of