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On December 30, 2017, Leigh Museum, a not-for-profit entity, received a $7,000,000 donation of Day Co. common stock shares with donor-stipulated requirements as follows:The museum is to sell shares valued at $5,000,000 and use the proceeds to erect a public viewing building. The museum is to retain shares valued at $2,000,000 and use the dividends to support current operations. As a consequence of its receipt of the Day Co. shares, how much should Leigh report as temporarily restricted net assets on its 2017 statement of financial position?

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