When Rob and Michelle were at the Home Show, they talked with different contractors about their kitchen remodeling project ideas. Rob and Michelle met with many contractors that had similar pricing and skills, but they have heard horror stories about some contractors that do not perform the services as promised or in a timely manner. Rob and Michelle are concerned about .

Wilson center is a private not-for-profit voluntary health and welfare entity. during 2017, it received unrestricted pledges of $638,000, 65 percent of which were payable in 2017, with the remainder payable in 2018 (for use in 2018). officials estimate that 14 percent of all pledges will be uncollectible. a. how much should wilson center report as contribution revenue for 2017? b. in addition, a local social worker, earning $20 per hour working for the state government, contributed 600 hours of time to wilson center at no charge. without these donated services, the organization would have hired an additional staff person. how should wilson center record the contributed service?