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An оrgаnizаtiоn оf high school seniors performs services for pаtients at Mount Hospital. These students are volunteers and perform services that the hospital would not otherwise provide, such as wheeling patients in the park and reading to patients. They donated 5,000 hours of service to Mount Hospital in Year 2. At a minimum wage rate, these services would amount to $18,750, while it is estimated that the fair value of these services was $25,000. In the statement of activities, what amount should be reported as nonoperating revenue? Support your answer.
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