Youth villages provides housing and support for all at-risk children. The following donations were received by youth village during the year:

1. supplies with a market value of $5,000 were received.

2. volunteers spent a weekend cleaning facilities. the fair value of their time was $3,000.

3. CPAs contributed services valued at $10,000 to prepare financial statements and form 990.

4. a contractor contributed services valued at $25,000 to build additional facilities.

Prepare journal entries to record the events described for the current year. If an account affects net assets, indicate which category of net assets is affected.