My non-profit company received 4 parcels of land from another affiliated non-profit for "one dollar". I originally booked:

Debit Property Asset $1
Credit Cash $1

I'm reconciling my checking account and I'm off $1, because we never actually paid $1 for the properties. Instead of cash, what can I book this too?

donations in the income &expenditure a/c

The answer is 14 protons.