Match the transactions on the left with the effects of the transactions on the statement of changes in net assets of a private, not-for-profit hospital.

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Transactions 1. Billed patients for services rendered. 2. A gain was realized from the sale of securities that are permanently invested. 3. Depreciation expense was recorded for the year. 4. The governing board designated assets for plant expansion. 5. Received contributions restricted for research activities. 6. Received contributions restricted for equipment acquisition. 7. Acquired equipment with all of the contributions received in item 6. 8. Endowment income was earned. The donor placed no restrictions on the investment earnings. 9. Expended 50 percent of the contributions restricted for research in item 5. 10. Received cash contribution from donor who stipulated the contribution be permanently invested. 11. Acquired investments with cash received in item 10. 12. Received tuition revenue from hospital nursing program and cash from sales of goods in the hospital gift shop. Effects of Transactions on Statement of Changes in Net Assets A. Increases unrestricted net assets B. Decreases unrestricted net assets C. Increases temporarily restricted net assets D. Decreases temporarily restricted net assets E. Increases permanently restricted net assets F. Decreases permanently restricted net assets G. Transaction does not affect the statement of changes in net assets