Classification of Revenues/Support and Expenses. For each of the independent transactions listed in the left-hand column below, indicate which of the revenue/support or expense classifications apply by choosing one or more of the letters from the listed items in the right-hand column. Choose all thatapply.

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Revenue/Support and Transaction Expense Classifications 1. A museum gift shop sold prints of a. Exchange revenue famous paintings. 2. An NPO incurred a cost for its annual c. Temporarily restricted support financial statement audit. 3. A registered nurse volunteered 10 e. Released from restriction hours a week for a local agency for f. Program services expense disabled persons. 4. A donor contributed $1 million to a not-for-profit hospital for a new clinic. h. Fund-raising expense 5. An art association hosted a $100-per- plate dinner attended by members, donors, and potential donors. b. Unrestricted support d. Permanently restricted support g. Management and general expense 6. A donor contributed securities valued at $10 million to be permanently invested. Earnings thereon are stipu- lated by the donor to be used for eye research. 7. An NPO job training center incurred payroll expenses of $500,000 for instructors and mechanics and S100,000 for the center director and clerical staff. Of this amount, $400,000 was spent from temporarily restricted federal and state grants. 8. The Older Adult Transportation Ser- vice received $8,000 from riders for the year and $52,000 from temporar- ily restricted grant sources.