10) St. Mary's Hospital is a not-for-profit business oriented hospital. During the year, premium revenue from capitation agreements amounted to $220,000, all of which was received in cash. Other Operating revenues, also collected in cash, are: $5,300 from the gift shop, $7,160 from parking lot fees, $3,700 from cafeteria operations and $29,300 from tuition. What is the appropriate journal entry to record this event? A) Cash Operating revenues-Unrestricted-Premium Revenue Operating revenues-Restricted-Other Revenue 245,460 200,000 45,460 B) Cash Operating revenues-Unrestricted-Premium Revenue Non-Operating revenues-Unrestricted-Other Revenue 245,460 200,000 45,460 C) Cash Operating revenues-Unrestricted-Premium Revenue Operating revenues-Unrestricted-Other Revenue Operating revenues-Restricted-Other Revenue 245,460 200,000 16,160 29,300 D) Cash Operating revenues-Unrestricted-Premium Revenue Operating revenues-Unrestricted-Other Revenue 245,460 200,000 45,460