Waterway County owned an idle parcel of real estate consisting of land and a factory building. Waterway gave title to this realty to Pharoah Company as an incentive for Pharoah to establish manufacturing operations in the County, Pharoah paid nothing for this realty, which had a fair value of $280000 at the date of the grant. Pharoah should record this nonmonetary transaction as a credit to Contribution Revenue for $280000 memo entry only credit to Donated Capital for $280000. credit to Comprehensive Income for $280000