Problem $5-44($LO $5-1)($Algo$)$

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Jim recently joined the Austin Barter Club, an organization that facilitates the exchange of services between its members. This year Jim provided lawn$-$mowing services to other club members. Jim received the following from the barter club. Determine the amount, if any, Jim should include in his gross income in each of the following situations:

Note: Leave no answers blank. Enter zero if applicable.

Problem $5-44$ Part a $($Algo$)$

a$.$ Jim received $$291$ of car repair services from another member of the club.