A flood damaged several vans belonging to a nongovernmental, not-for-profit organization. A professional mechanic repaired the vans at no charge, restoring them to the condition they were in just prior to the flood. How should the van repairs be recognized in the financial statements?a. Only a note disclosure would be required. b. As both an increase in the equipment account and an increase in contributions from donated services. c. As a decrease in accumulated depreciation- equipment, and an increase in contributions from donated services. d. As an increase in expenses and an increase in contributions from donated services.