40. In November, Year 6, Gilmore Heating and Air Conditioning Service repaired the air conditioning system for GenCare, a voluntary health and welfare organization and mailed an invoice for $3,000. On December 25, a note was received by GenCare indi- cating that Gilmore was canceling the invoice and that repairs were being donated. For the year ended, December 31, Year 6, GenCare should report these contributed services as: a. A footnote. b. No disclosure is required but a thank-you note was mailed to Gilmore. c. An increase in unrestricted revenues and an in- crease in expenses on the statement of activities. d. An increase in temporarily restricted net assets in the statement of activities. 41. The Granger Community Foundation, a private not-for-profit institution, received the following con- tributed services: I. Ernst & Dalton, a legal firm contributed advice to the foundation in relation to the handling of the organization's endowment funds. II. Senior citizens participated in a telethon to raise money for the new computer equipment for the organization. Which of these services would be recorded on the statement of activities