The Trent Baisley Bird Watching Club charges membership dues to finance its activities. These dues are $300 per year but the only direct benefit to the club members is a monthly newsletter listing regional sightings and bird- watching tips. The newsletter has a fair value of $90 per year. 4.5 points What portion of the $300 member dues should be reported as an exchange transaction and what portion should be reported as contribution revenue? O The entire $300 should be reported as contribution revenue--support without donor restrictions. O The Club should report $210 as contribution revenue--support with donor restrictions; the rest should be reported as magazine subscription revenue--an exchange transaction. O The entire $300 should be reported as an exchange transaction--membership dues. O $210 should be reported as contribution revenue--support without donor restrictions; the rest should be reported as magazine subscription revenue--an exchange transaction