Indicate whether each of the following donated services situations would require a journal entry for contribution revenue and a related expense or asset by answering Y for yes or N for no.
Y N 1. Volunteers worked as sales assistants in a not-for-profit hospital snack shop.
Y N 2. An architect provided pro bono design services for the planned remodeling of a local museum.
Y N 3. A member of a church volunteered to repaint the church’s activities room to make it more attractive. Church leaders had not planned to repaint the room.
Y N 4. Several local persons used their cars to deliver meals to senior citizens for Meals on Wheels.
Y N 5. A psychiatrist volunteered several hours each week at a not-for profit counseling center to assist persons with alcohol and drug addiction.

Y N 6. A local CPA firm performed the regular annual financial statement audit for the university’s chapter of Beta Alpha Psi.
Y N 7. A local pastor donated several hours weekly to the local food bank run by an NFP.
Y N 8. A registered dietitian donates several hours each summer providing dietary instruction to children with diabetes who are attending a camp sponsored by the local chapter of the American Diabetes Association.