12 7b Reclassifications from Net Assets With Donor RestrictionsSatisfaction of Oil 180,000 Reclassifications to Net Assets Without Donor RestrictionsSatisfaction 180,000 13 08 21,000 152,000 Cash Accumulated DepreciationEquipment Loss on Sale of Equipment-Unrestricted Equipment OOOO 17,000 190,000 14 09 130,000 Contributions Receivable RevenuesWith Donor Restrictions Contributions 130.000 15 10 280,000 Cash RevenuesWith Donor RestrictionsContributions 280,000 16 11 157,200 Operating Expense-Utilities Operating Expense Insurance Accounts Payable 91,200 248,400 17 12 222,000 Operating Expense-Depreciation Accumulated Depreciation Equipment 00 222,000 18 13 Accounts Payable 205,800 Cash 205,800 19 13b 832,200 Operating ExpenseSalaries and Benefits Cash 832,200 20 14 Cash 1,208,000 Patient Accounts Receivable 1,208,000 21 15a No Transaction Recorded Journal entry worksheet