The following services were donated to Harvard University, an NFPO, during 2019, Prepare the appropriate journal entries for these transactions when necessary. [Please show whether the account is debited (DR.) or credited (CR.)]

1. Audit of the financial statements by a Big 4 auditing firm$5,000,

2. Ushering services at the bachelor's program graduation ceremony, provided by high school students of schools located Birzeit City. If such services were outsourced it would cost $1,000. Had not the students provided such services for free, Birzeit University would have turned to volunteers from the university's staff and students to provide such services.